المجلة الدولية للاداء الاقتصادي
Volume 4, Numéro 2, Pages 130-148
This research paper deals with the issue of the contribution of the Solidarity and Guarantee Fund for Local communities in financing the budget deficit of local municipalities in Algeria. The scarcity of the municipal financial and fiscal resources and the weakness of their cost-effectiveness have led to a deficit in the budget of most of the nation's municipalities compared to their large missions and powers. Therefore, the Algerian state has adopted a set of local financial reforms, in the forefront the complete reform of the Common Fund for Local Communities in various organizational and structural aspects, missions and specialties, its replacement with the Solidarity and Guarantee Fund for Local Communities through Executive Decree No. 116-14 of March 24, 2014 containing Creation of solidarity fund for local communities.
local finance, solidarity and guarantee fund for local communities, municipal budget deficit.
معوج Maoudj Said سعيد
شريف Cherif Nedjma نجمة