انعكاسات إصلاحات نظام الجباية المحلية على التنمية بالجنوب الجزائري : بلدية إدرار" آنموذجا"

Abstract EN

This article addresses intervention the reform of local tax system particularly during the period between 2010 and 2017, which was intended to increase the cost of collection resources for local groups in General and municipalities in particular, given the fundamental Roel and importance of municipalities in local development, and iet will try through this intervention to limit taxus and fees which became local tax system consists of the municipalities of various reforms in the system since 1992 and until 2017, the Roel of these reforms in increasing the cost of resources The municipal tax revenue generation and implications for local development of the municipality.