واقع إشكالية تطبيق الجباية المحلية في الجزائر : صعوبات الاقتطاع، و أفاق التحصيل

Abstract EN

Among the reforms of the tax system is to separate the tax attributable to the State and the local communities, and enter it into the global trends and efforts to promote decentralization of governance on the one hand, on the other hand distinguish between local groups with their own resources, which could be directed towards local development efforts 4.

To perform community functions, there must have financial resources to cover their expenses, and resources are considered tax the five largest source of funding, despite the government's efforts in the area of reform Tax Organization, except that this unit does not live at the level of an effective system and this is due to several reasons, including lack financial and human resources, and gaps related to taxpayers and Tmalshm to pay contributions to the tax authorities of that legitimate and illegitimate manner, while it had a negative impact on the outcome of local taxes, making government officials working to mobilize the resources of local communities, and trying to improve governance in local government, in order to achieve local development company, played only national efforts and integration of lifting the product of local taxes, and the elimination of the deficit in the city budget, which is a basic cell of Algerian society and the engine baseband to accelerate development.

Especially since the collection has changed concept of the neutral representative to classical music at its interventionist processor for different economic variables of production, consumption and investment on the one hand it work financial, on the other hand affect the positions of economic life in the case of volatility through their effect on inflation, recession, unemployment, and in terms of its social function in the distribution of income.

It is in the context of the current economic difficulties 6, there is more to adopt a holistic local groups on the state budget, but it is time for these groups to create a local tax system is decentralized.

Search unite problematic in that the faces Algeria and still to this day, the issue of tax deduction, especially at the local level for local groups - the municipality and the state, which will affect on revenue collection and the general budget.