دور الجماعات الإقليمية الجزائرية في تثمين مواردها المالية الداخلية : دراسة حالة بلدية البويرة للفترة 2014-2020

Abstract EN

The study attempted to highlight the role played by the territorial collectivities in valuing their internal resources, as we studied the case of the municipality of Bouira for the period (2014-2020), relying on the descriptive analytical approach to address the problem of the study.

The study found that the internal financial resources do not live up to the required level and remain weak due to the ence of valuing the properties and rents of the territorial collectivities in the symbolic dinar, and they do not benefit from the most important taxes and fees such as the tax on corporate profits.

It requires the inevitability of valuing the property of the territorial collectivities.