تشخيص و تقييم المداخيل الجبائية للجماعات المحلية في الجزائر

الملخص EN

The Algerian legislator granted the local communities wide powers in the various economic, social, health, cultural and other fields, and carried them an important responsibility in achieving local development.

Therefore, we find that their laws stipulate that they enjoy financial independence and administrative independence in order to enable them to make their decisions without being constrained in this; this developmental role requires the availability of domestic financial resources that will allow it to dispense with external subsidies because the latter will inevitably limit its independence as a "driving force".

However, the local financial monitor understands that the independence mentioned in the laws is constrained by the lack of financial resources, the dominance of a small number of tax resources versus the weakness of many tax resources, in addition to the various shortcomings and problems that we will learn through this intervention.