واقع الجباية المحلية في الجزائر و سبل تفعيلها

الملخص EN

Interested in the Algerian legislator the subject of local taxation, and allocated them to do so a set of legal provisions involving under the tax laws, states need to provide local groups on a range of taxes, but the proceeds of financial these taxes are not up to the required level, and does not guarantee its financial autonomy necessary, making the intervention State is necessary in order to cover the deficit.

The reasons for this deficit, to the full acquisition of the state treasury on large financial profitability taxes, in addition to weak financial collection of local taxes, something that advocated the need to reconsider the legislative aspect of local collection and work activated by standing on the weaknesses and shortcomings.