النظام القانوني للجباية المحلية في التشريع الجزائري

Abstract EN

The Financial decentralization of local groups achieves many financial and administrative authorities in the field of local development, where independent local financial resources constitute the biggest challenges facing the financial system of local administration in Algeria.

This system, which must be based on the elements of financial and administrative independence.

The Local taxation is the most important resource that embodies these two elements and guarantees the revenues needed to achieve financial stability for local communities.

This basic resource does not achieve the desired goal except within the framework of a local tax legal system based on scientific, administrative and legislative foundations.