إصلاحات المالية المحلية في الجزائر كآلية لتصحيح عجز ميزانية الجماعات المحلية-بالإشارة إلى حالة ميزانية البلديات

Abstract EN

This research paper aims to know the municipality's finances, to diagnose its financial system, and how the local tax collection contributes to the financing of the municipality's budget.

We found that the municipalities face considerable difficulties due to the unbalance between their level of resources and their role in the framework of local growth, which has negatively affected the quality and level of services expected from these municipalities.

In light of these difficulties, the state has made many attempts of reform in this area through the measures taken in the financial laws.