تثمين التحصيل الجبائي على المستوى المحلي و دوره في تمويل ميزانية الجماعات الإقليمية : دراسة حالة بلدية المدية

Abstract EN

This study focuses on addressing the topic of fiscal collection at the local level and its role in financing the budget of the regional communities by explaining the various obstacles faced, highlighting the most important ways in which they can be addressed and valuing fiscal collection and the contribution of these resources to improving the regional communities' budgetary revenues.

this paper was reinforced by a case study of the commune of Medea, explaining the development of various sources of local collection financing from direct and indirect taxes and the extent to which they contribute to the strengthening of the financial resources of commune budget, and we found that the local taxes is an important part of the financial resources of the regional communities, but financial reforms remain insufficient in this area.