دور الجباية المحلية في تمويل ميزانية الجماعات المحلية

Abstract

Algeria's local communities are the state and municipality, the main cells through which local facilities are administered. Given the importance and multiplicity of their tasks and powers, the financial resources that assist must be made available. Local levies are the most important source of funding for local communities, so through this memorandum we have tried to clarify the role of local levies as a source of funding for the local communities' budget. This is through an applied study at the state level of Mila from 2018 to 2022, and we have concluded that levies are one of the most important financial resources that covers the budget of local communities and have an important role in raising public budget revenues .