-اثر الجباية المحلية على ايرادات الجماعات المحلية في الجزائر -دراسة حالة -بلدية العش - 2019 --2023
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Date
2023
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جامعة المسيلة
Abstract
The local communities in Algeria consist of the municipality and the wilaya, which
are the fundamental units through which local facilities are managed. They play a vital role in
strengthening the state's structure and foundation. They are the optimal means for maintaining
public order and are the tool that brings the administration closer to the citizen.
For these entities to perform their functions, they must have sources of funding. The sources
of funding for local communities are varied and diverse, encompassing both internal and
external sources. External sources include grants provided by the state to the municipality,
while internal funding is achieved through the collection of local taxes.
Local taxation is considered one of the factors that must be promoted and developed because
it is an important source of internal revenue on the one hand, and an effective tool for
achieving comprehensive development on the other.
Given the importance of local taxation, this study aims to analyze its impact on the revenues
of local communities in Algeria through a legal and analytical study in accordance with the
laws in force in Algeria. It focuses on the municipality of El-Ash as a case study for the
period from 2019 to 2023, relying on the initial budget in the management section. The study
concluded that the impact of local taxation remains below expectations, thus necessitating a
reassessment of these revenues and the implementation of stringent measures to improve and
develop the collection of local taxes at the municipal level in the coming years.
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Keywords
: local communities, local tax collection, comprehensive development, local community revenues