تبني اللامركزية الضريبية في الجزائر

Abstract EN

Fiscal decentralization is defined as the transfer to local governments of decisionmakingpowers relating to the mobilization of resources at the local level for thefulfillment of the responsibilities devolved by the central government.

In principle, anyresponsibility devolved to the local level should be accompanied by an adequate level ofresources.

Today the principle of a decentralized organization of the Republic must beconstitutionalized, just like the fact that the territorial collectivities benefit from resourceswhich they can dispose freely under the conditions fixed by the law.

A decentralizationlaw specifies in a concrete way the new responsibilities entrusted to the communities.

Anorganic law lays down the conditions for applying the principle of financial autonomyapplicable to them.