دور الجباية المحلية في تمويل ميزانية الجماعات المحلية : الجماعات المحلية لولاية الجلفة نموذجا

Abstract EN

The issue of local taxation is considered one of the global issues of great importance.

all countries, including Algeria, consider it a means of achieving local development and seek to develop it through tax reforms in the tax legislative system stipulated in the financial laws.

in view of the importance the subject occupies, the state’s interest has become evident in the search for development strategies aimed at raising the rate of collection of this collection in order to achieve its contribution to the budget of local groups, so the aim of this study is not to consider the concept of local collection, but rather to try to clarify taxes and fees.

which is collected directly or indirectly for the benefit of local groups, with our explanation of the national tax policy pursued in this area as an effective solution to local financing problems that afflict local groups.

through our study, we will try to shed light on the role of local collection in financing the budget of local groups by answering the following problem : to what extent does the local collection contribute to financing the budget of local groups ? this is in accordance with the texts of the various tax laws, as well as the texts of the financial laws at various levels, whether in theory or in practice, with our clarification of the policy adopted and the financing mechanisms that aim to increase local development.