تأثير الجباية المحلية على التنمية المحلية للبلديات

Abstract EN

Municipalities have different financing methods, but the most important resource is the local taxes and fees.

the fact that their dependence on covering their expenses and achieving on this resource has created a gap between the various municipalities in the same country, due to the concentration of institutions in municipalities at the expense of others, which was observed between the municipalities of Beni Messous and Sheraga, so the municipalities must to find a substitute for local taxation to achieve self-sufficiency without relying on subsidies provided by the state that cannot cover all the requirements of the local population.