مكانة الجباية المحلية في تمويل الجماعات المحلية : دراسة حالة بلديات ولاية بومرداس (2013-2016)‎

الملخص EN

The study aims at identifying the various sources of financing of the local communities, which witnessed a great development through the fiscal reforms carried out by Algeria.

It also aims to shed light on the reality of the local collection in Algeria with the study of the case of the municipalities of Boumerdes province during 2013-2016,For this purpose, the descriptive approach was based on the theoretical aspect in shedding light on the various fees and taxes that represent a source that tends to local communities, and the analytical approach when reviewing the statistics of the various revenues of the municipalities of the state of Boumerdes, The results of this study indicate that local groups rely on external and internal sources as well as on sources of taxation and other non-punitive and tax sources there are funded in whole or in part.

The contribution of local tax revenues to the state of Boumerdes remains small because of the presence of The study suggested giving some autonomy to local communities in enacting the laws and taxes they find suitable to increase their resources.