قراءة للإيرادات الجبائية العائدة للجماعات المحلية المتضمنة بالتشريع الجبائي الجزائري لسنة 2022 : عرض و تحليل

Abstract EN

Despite the efforts made by the state in the domain of reforming the local tax system, altough the efforts these reforms did not reach the level of establishing an effective local tax system.

This is due to several legal and institutional considerations, including the multiplicity and complexity of texts and the dominance of the central authority over the creation and distribution of taxes.

This study aims to evaluate and diagnose the local tax resources included in the Algerian legislation for the year 2022; It concluded that these reforms led by the state nearly thirty years ago should be crowned with the formulation of a single and comprehensive law that governs and organizes local taxes to enhance the financial independence of local units and complete the decentralization process.