أهمية الجباية المحلية في ميزانية البلدية في الجزائر : دراسة حالة بلدية المسيلة

الملخص EN

The aim of this research is to determine the contribution of local tax revenues to finance the municipal budget through the study of the budget situation of the Municipality of Msila during the period 2012-2016.

Through this study, we concluded that the budget of the Municipality of M'sila achieved a surplus when the revenues of petroleum collection are high and achieved a deficit in the opposite case.

Moreover, we found that the local tax collection accounts for 45% of the total budget revenues of the municipality in the case of external subsidies, and constituting 96% of the total revenues of the municipal budget in the absence of external subsidies.