أثر التحصيل الضريبي على ميزانية الجماعات المحلية

Abstract

The Municipality of Adrar،as the other municipalities has many expenses ،such as expenditures for the processing section، and user expenses،all this under Normal activity which is increasing year after year as a result of population growth and the size of industrial and commercial activity in the region، so the municipality supplied by the necessary financial means to finance its expenses such as property incomes and outputs of exploitation but the income of the municipality of Adrar is weak for one reason or another . This weakness is offset by tax revenues, which are collected solely for the benefit of the municipality, or shared by the municipality, the wilaya and Common Fund for Local Communities or common taxes between the State and local communities. Despite the abundance of this resource, however, the Taxes and fees have different results, where there highest tax saver to the fees on professional activity, while The rest of the taxes are not more than percent which urges solutions to improve this revenue on one hand and on the other, the interest in the development of non-punitive sources is characterized by stability in the long term, in addition to the revenue is entirely for the benefit of local communities.