دور التحصيل الضريبي في تمويل الجماعات المحلية دراسة تطبيقية قباضة مركز الضرائب بسكرة 2016-2017-2018

Abstract

Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development . The total income of the local or external communitie ،although diverse and tax revenues are considered as important sources of their funding diverse ،remains inadequate to meet the growing needs of the population and to achieve the goals and tasks of the local communitie and try to improve the management of the local administration and this is only reflected in the convergence of national efforts and integration of the equipement to raise the proceeds of local collection and eliminate the deficit in the municipal and state budget which is a key cell in Algerian society.

KEYWORDS : LOCAL COMMUNITIS - LOCAL DEVLOPMENT – TAX REVENUES - SOURCES OF FUNDING