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دور إيرادات الجباية المحلية في تمويل التنمية المحلية : دراسة حالة ولاية تبسة للفترة [2010-2014]
Other Title(s)
The role of local tax revenues in financing local developmen : case study of tebessa state for the period [2010-2014]
Joint Authors
Source
Issue
Vol. 12, Issue 38 (31 Mar. 2017), pp.193-215, 23 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2017-03-31
Country of Publication
Iraq
No. of Pages
23
Main Subjects
Economics & Business Administration
Financial and Accounting Sciences
Topics
Abstract EN
Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding.
However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud.
Accordingly, this research aims to shed light on the role of local tax revenues in the local development.
A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now.
The most important reform is the imposition of a set of taxes and fees whose revenues return, whether wholly or partly, for the benefit of the local communities.
We also come to the conclusion that despite the importance of the fee charged on the professional activity in the budget of the province of Tebessa because of being the only fee that returns its revenues entirely to the local communities, it has experienced a steady decline from 2011 to 2014.
This decline reflects the lack of projects in thisprovince in addition to the weak control over tax collection.
American Psychological Association (APA)
كواشي، مراد رابح وشرفي، جمعة. 2017. دور إيرادات الجباية المحلية في تمويل التنمية المحلية : دراسة حالة ولاية تبسة للفترة [2010-2014]. مجلة دراسات محاسبية و مالية،مج. 12، ع. 38، ص ص. 193-215.
https://search.emarefa.net/detail/BIM-770659
Modern Language Association (MLA)
كواشي، مراد رابح وشرفي، جمعة. دور إيرادات الجباية المحلية في تمويل التنمية المحلية : دراسة حالة ولاية تبسة للفترة [2010-2014]. مجلة دراسات محاسبية و مالية مج. 12، ع. 38 (2017)، ص ص. 193-215.
https://search.emarefa.net/detail/BIM-770659
American Medical Association (AMA)
كواشي، مراد رابح وشرفي، جمعة. دور إيرادات الجباية المحلية في تمويل التنمية المحلية : دراسة حالة ولاية تبسة للفترة [2010-2014]. مجلة دراسات محاسبية و مالية. 2017. مج. 12، ع. 38، ص ص. 193-215.
https://search.emarefa.net/detail/BIM-770659
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-770659