الجباية المحمية و أثرىا في التنمية المستدامة

Abstract

Local collection is one of the most important financial resources that finance the state budget and cover the needs of local communities, and this is due to the fulfillment of the in the tasks and powers entrusted to them by law, because local groups represented municipality and the state have many powers that contribute to the achievement of sustainable development, which in turn seeks to achieve comprehensive national development and meet the demands and needs of individuals, as well as 'to an environment for present and even future generations, because local appropriatecommunities are the closest to the citizen and the best knowledge of his affairs, his demands and his personal concerns and seeks to provide him with the different aspects to res and this is due to the first and main factor that presents the financial which he aspibudget, which is the income from local collection.