مساهمة الإيرادات الجبائية في تمويل ميزانيات الجماعات المحلية-الجزائر

Abstract EN

This research paper aims to highlight the conceptual framework of local tax and levy and to address the fiscal system and the local collection system in Algeria, indicating the new structure of the Algerian fiscal system after the reforms of 1991 and the most important components of local collection in Algeria.

this study also included a variety of the most important taxes and fees contributing to the budget of local communities represented in the two categories of direct taxes and indirect taxes, in addition to the rates authorized by law in order to contribute to the budgets of local communities compared to the rates directed to the state budget.