دور الجباية المحلية في تعزيز القدرات المالية للجماعات المحلية: دراسة حالة بلدية السحاولة للفترة 2018-2022

Abstract EN

The aim of the study is to show the role played by local collection in strengthening the financial capacities and opportunities of local communities, considering that the latter depends in financing their budget on basic sources represented in local collection, and based on the presentation of the study and the calculation of some indicators and percentages for the municipality of Saoula, it was concluded that local collection contributes effectively to financing the budget of local communities.

However, the reliance on other sources of funding has been the reason for the poor collection of them, as well as the phenomenon of tax evasion, in addition to the modest rates that benefit local communities, which requires the governing body of the municipality to take the necessary measures and measures in order to increase the effectiveness and performance of local collection.