تفعيل الجباية المحلية للجماعات المحلية

Abstract EN

I tried Algeria and several years ago to establish the principle of decentralization, which is considered the most important means to achieve local development, This is demonstrated through extensive powers entrusted to the local communities (state and municipal) through ongoing reforms, which touched a body decentralized play an important role in the economic life and social, through the implementation of local development programs and ensure to meet the general needs of individuals and vouch Buncgalathm and Ensure their concerns.

And requires for local groups on revenue huge financial to cover their expenses, so that resources are fiscal local main sources of domestic financing, despite the efforts of government authorities in the reform of the tax system, but that this device did not live up to the level of the tax system effective, and this is due to several reasons including deficiencies in financial and human resources, which has a negative impact on the outcome of the local taxes, making government authorities working to mobilize the resources of the community and to activate local taxes to support the development process at the level of its territory.