أهمية إصلاح الجباية المحلية لتفعيل الاستقلالية المالية للجماعات المحلية: دراسة حالة بلدية الخروب لولاية قسنطينة خلال الفترة 2015-2018

Abstract EN

This study aims to highlight the signs of Algeria's community fiscal system reform and the extent to which it contributes to the operationalization of its financial independence.

The study has reached many results, the most important of which: the local levy system reform that increased communities' fiscal revenues, but has not been conducive to fiscal independence, in addition to, the lack of effective fiscal control and multiple bodies collecting local fiscal resources have led to imbalances and discrepancies in the output of local levies.