دور الإدارة المحلية في المنازعة و التحصيل الجبائي

Abstract EN

In spite of the importance of the fiscal resources for the budget of the local administration which is responsible by law for the local development in the various domains, the introduction of the tax, the fixing of.

its rate as well as its recovery, are decided at the level of tax administration; except for a few exceptions, for the recovery of the property tax and the sanitation tax.

The role of local authorities in tax matters remains very limited, that is what we will try to address in this article.