تحديات الجباية المحلية في الجزائر

Abstract EN

In the field of economic, social, the local authorities have an important role; it is responsible of putting the plans and programs of local development into execution.

Generally, local authorities get their revenue from the local tax offlcc, the government subsidies, aids and from the donations.

The local Inland Revenue formed the essential source of local budgets, a part from the fact that the efficiency of these resources meet some challenges because of the default of tax collect, this due that the local authorities don't have the right to set up some kinds of local tax legislation.

In this paper we try to clarify the challenges of local tax office in Algeria.