الضرائب و الرسوم الجبائية العائدة كليا لفائدة البلديات

Abstract EN

The financial resources of the local communities are insufficient to cover their expenditures, which have increased rapidly as a result of their large number of interventions in all areas, by expanding the management expenses, while the processing and investment expenses are financed by the State.

These increased expenditures have not been accompanied by the same increase in revenue, which has caused them to run into financial difficulties and obstacles.

Municipalities are not free to have any revenue related to their revenue, whether in terms of determining their type, rate, percentage, or how they are acquired, and in order of financial resources Local collection must be granted broader freedom to local groups to determine, collect, and follow up on their taxes by enshrining the principle of tax decentralization, which allows local groups to manage their revenue from local tax assessment, the basis for taxation, tax collection, and finally the development of an effective local regulatory system.