سبل تفعيل و تطوير الجباية المحلية في الجزائر

الملخص EN

The aim of the study is to highlight the contribution of local tax resources to the formation of municipal budget resources as the basic basis of financial independence, which may enable them to mobilize their domestic tax revenues to cover their various expenditures.

The study found that the municipality does not have the authority to determine the taxpayer base and is subject to a license to approve the authority.

The municipality is still not financially independent.

The goal of financial independence leads to the establishment of an independent local collection department, It exercises its functions under the supervision of the General Directorate of Taxation and local tax legislation.