اللامركزية الجبائية كآلية لدعم الاستقلالية المالية للجماعات المحلية في الجزائر

Abstract EN

This study aims to clarify the great role of Fiscal Decentralization in ensuring the Financial Independence of Local Communities, this by addressing the concept of Administrative Decentralization and Fiscal Decentralization in particular, and personify the Domestic Financial System in Algeria in order to illuminate the reality of the Financial Independence of Local Communities in terms of Law and practical terms.

In addition trying to reach the most important requirements for activating Fiscal Decentralization in Algeria, In order to promote the Local Communities and to maximize their revenue tax on one hand, and access to her real independence on the other hand.