دور الجباية المحلية في تمويل ميزانية الجماعات المحلية : دراسة تحليلية لبلدية عين فزة-تلمسان-

Abstract EN

The following paper aims to highlight the role of the local taxes in financing the locales authorities budget, also to identify the possibility of achieving the financial independence for locales authorities, through a case study municipality of ain fezza- state tlemcen.

the article concluded that the local taxes considered as an effective solution to the problems of local funding, suffered by locales authorities, which has become a first obstacle during the pursuit of its strategy development, cause its success became dependent on the success of the structure of local financing, which constitutes one of the necessary requirements to activate the role of locales authorities at the local level.