إشكالية تعبئة الموارد المالية للبلدية بين الواقع و سبل التفعيل

الملخص EN

The local development is the principal basis for achieving the global development.

On this basis, the mobilization of local financial resources and the optimal direction of their expenditures are the main objective of their budgets.

Through this research we will try to address the problematic and ways of activating the collection of the municipality's financial resources.

The weakness of the municipality's financial resources is not related to the size of the municipality's tax base, but rather to the result of poor administrative management, which was not accompanied with the expansion of this base and the development of local economic and social activity.

The administrative management is not keeping up with the expansion and the development of tax base ,and the increase of municipality’s functions).