أهمية اصلاح الجباية المحلية في سبيل تحقيق التنمية المحلية

الملخص EN

Local collectivities is one of the most important sources of funding, which constitutes the largest part of the budgets of the local communities, as an important resource used by the latter to satisfy the needs of citizens and ensure the good conduct of public utilities and thus promote development.

The State should continue the series of reforms aimed at promoting and rehabilitating them, because of their role in achieving development, since the latter depends primarily on domestic financing.

The aim of this study is to highlight the importance of local tax reforms in achieving development by diagnosing the structure of local taxation and identifying the various tax reforms.