سبل تفعيل و تطوير الجباية المحلية في الجزائر
Author
Source
Issue
Vol. 8, Issue 3 (s) (30 Jun. 2018), pp.115-130, 16 p.
Publisher
Publication Date
2018-06-30
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Financial and Accounting Sciences
Law
Abstract EN
The aim of the study is to highlight the contribution of local tax resources to the formation of municipal budget resources as the basic basis of financial independence, which may enable them to mobilize their domestic tax revenues to cover their various expenditures.
The study found that the municipality does not have the authority to determine the taxpayer base and is subject to a license to approve the authority.
The municipality is still not financially independent.
The goal of financial independence leads to the establishment of an independent local collection department, It exercises its functions under the supervision of the General Directorate of Taxation and local tax legislation.
American Psychological Association (APA)
بحشاشي، رابح. 2018. سبل تفعيل و تطوير الجباية المحلية في الجزائر. مجلة الاقتصاد الصناعي،مج. 8، ع. 3 (s)، ص ص. 115-130.
https://search.emarefa.net/detail/BIM-960642
Modern Language Association (MLA)
بحشاشي، رابح. سبل تفعيل و تطوير الجباية المحلية في الجزائر. مجلة الاقتصاد الصناعي مج. 8، ع. 3 (عدد خاص) (حزيران 2018)، ص ص. 115-130.
https://search.emarefa.net/detail/BIM-960642
American Medical Association (AMA)
بحشاشي، رابح. سبل تفعيل و تطوير الجباية المحلية في الجزائر. مجلة الاقتصاد الصناعي. 2018. مج. 8، ع. 3 (s)، ص ص. 115-130.
https://search.emarefa.net/detail/BIM-960642
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-960642