مساهمة الرقابة الجبائية في تحقيق التنمية المحلية: دراسة حالة بلدية المسيلة خلال الفترة (2018-2020)‎

Abstract EN

This article aims to define the concept of tax control and its relationship to local development and research how to activate it, with the aim of providing additional financial resources to enable local communities to finance their budgets in order to achieve local development for the region’s population, especially in light of the gradual decline of the state’s role in financing the budget of local communities, and the increasing requirements in turn, the problems that these groups suffer from and which are mainly related to the weakness of the financial resources that they possess in comparison with the enormity of the tasks entrusted to them, which prevents them from bearing their various burdens towards the homeland and the citizen, and creates many difficulties in underlining domestic public expenditure policy.

in its first part, this article relied on the theoretical analysis of local development, the budget of local authorities and fiscal control, while the second part contained a case study of the M’sila municipality during the period (2018-2020).