معوقات مالية اللامركزية في الجزائر و تأثيرها على التنمية المحلية

Abstract EN

We aim, from this study, at tackling the internal and external causes of the financial deficit that is faced by the local communities and the extent of their effect on the local development through the big differences of the financial resources from one municipality to another.

In addition, the administrative and financial corruption has spread and has become an obsession that hinders the local development.

All this is added to tax evasion that resulted in the low tax collection.

Hence, its resources have decreased in front of the weakness of the tax system that has not become keeping up with the requirements of the local communities finance.

This has caused a budget deficit and many municipalities have drowned in debt.

Thus, this requires a serious and effective step for realizing a local development considering the financial resources that form a means, owned by the local communities, of performing the different processes of development.

Then, these resources ensure the independence of these communities for meeting their requirements of performing these policies, financing all the facilities, and executing the development projects.