مجلة دراسات جبائية
Volume 3, Numéro 1, Pages 73-98

تعبئة الموارد الجباية كخيار استراتيجي لتغطية العجز المالي للبلديات الجزائرية

الكاتب : بسمة عولمي . شوقي جباري .

الملخص

Abstract: Algerian state adopt in the conduct of public facilities on local communities and represented mainly in the municipality and the state; acting governmental authority to mobilize the financial resources available for the financing of development projects at the local level, but the allocations of financial resources, particularly resources tax is not enough to cover the expenses of local municipalities on the level the bulk of the states of the country; where are suffering from a chronic fiscal deficit and Accumulated, dating causes of the increasing pace of excessive debt, mismanagement and inefficiency of local authorities, as well as the inequitable distribution of fiscal resources as a result of the monopoly of power centralized distribution process.

الكلمات المفتاحية

العجز المالي للبلديات ; الجباية المحلية ; مشاكل التمويل ; fiscal deficit for municipalities; Local taxes; funding problems;