واقع الجباية المحلية في الجزائر و سبل تفعيلها
Other Title(s)
The reality of local taxation in Algeria and ways of activating
Joint Authors
Source
Issue
Vol. 8, Issue 2 (31 Dec. 2019), pp.97-119, 23 p.
Publisher
Publication Date
2019-12-31
Country of Publication
Algeria
No. of Pages
23
Main Subjects
Abstract EN
Interested in the Algerian legislator the subject of local taxation, and allocated them to do so a set of legal provisions involving under the tax laws, states need to provide local groups on a range of taxes, but the proceeds of financial these taxes are not up to the required level, and does not guarantee its financial autonomy necessary, making the intervention State is necessary in order to cover the deficit.
The reasons for this deficit, to the full acquisition of the state treasury on large financial profitability taxes, in addition to weak financial collection of local taxes, something that advocated the need to reconsider the legislative aspect of local collection and work activated by standing on the weaknesses and shortcomings.
American Psychological Association (APA)
محمد طالبي ومسعودي، عبد القادر. 2019. واقع الجباية المحلية في الجزائر و سبل تفعيلها. مجلة دراسات جبائية،مج. 8، ع. 2، ص ص. 97-119.
https://search.emarefa.net/detail/BIM-964143
Modern Language Association (MLA)
محمد طالبي ومسعودي، عبد القادر. واقع الجباية المحلية في الجزائر و سبل تفعيلها. مجلة دراسات جبائية مج. 8، ع. 2 (كانون الأول 2019)، ص ص. 97-119.
https://search.emarefa.net/detail/BIM-964143
American Medical Association (AMA)
محمد طالبي ومسعودي، عبد القادر. واقع الجباية المحلية في الجزائر و سبل تفعيلها. مجلة دراسات جبائية. 2019. مج. 8، ع. 2، ص ص. 97-119.
https://search.emarefa.net/detail/BIM-964143
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 118-119
Record ID
BIM-964143