مساهمة الموارد الجبائية في تمويل ميزانية البلديات : دراسة حالة بلديات دائرة مقرة بولاية المسيلة خلال الفترة 2010-2018

الملخص EN

The objective of this paper is to evaluate the contribution of fiscal resources to finance municipalities' budgets by studying administrative accounts for Magra's municipalities in M'sila during the period 2010 to 2018.

Through the research results, fiscal resources are essential revenue in financing the municipalities' budgets for Magra and Belaiba; However, in other municipalities fiscal resources are considered to be having less and limited contribution.

Besides, there are three taxes that form the major fiscal resources for municipalities, namely the professional activity tax and the Single Fixed Tax, as well as the value added tax; The relative importance of these taxes varies from municipality to another according to the observed differences in the Commercial and industrial activity at these municipalities.