مكونات جباية البلدية و هيمنتها في تمويل ميزانيتها

Abstract EN

Local tax collection is the most important source of domestic finance, which accounts for up to 90% of total revenues Charges, both for the benefit of the state and for the benefit of local communities, are the most important resources for the economy.

Taxation is classified according to the collection point of view.

There are taxes collected for the benefit of the state and others collected for the benefit of the local communities and other taxes collected solely for the benefit of the municipalities.

The tax law enumerates many taxes and fees whose revenues are distributed between the municipality and some other bodies, These various taxes and charges have been classified as direct taxes and indirect taxes.