التنظيم الإداري و المالي لصندوق التضامن و الضمان للجماعات المحلية و أثره على استقلاليتها المالية

Abstract EN

There are many sources of financing for local finances, including tax revenues, and non-fiscal income.

however, these resources are often insufficient to cover the expenses of local communities, making it imperative for them to resort to external resources to support and mobilize their treasury.

the most important of these resources is the central subsidies disbursed under the solidarity and guarantee fund ; which is a legal and procedural mechanism for establishing financial solidarity between the local communities, as well as the guarantee of fiscal income.

however, his legal system raises many questions with regard to the financial independence of the communities legally.