الجباية المحلية ودورها في تحقيق التنمية المحلية

Abstract

Through this study it was the treatment of the overall framework for each of both the Local taxe and local development were handled, so that it include. The revenues Local taxe total local revenues as the main financier to cover the expenditures of the municipal budget, while exploiting material resources efficiently and effectively is considered the local development for improving the condition of life in accordance with the community possibilities. The primary goal of this study was to find out the extant of Local taxe, contribution in achieving local development, as well as knowledge of income tax attributable to the benefit of the local communities " special municipality ". As we concluded in a practical side to the local collection active role in local development, but the children of the municipality Ahmed Timmy despite what it available potential and resources but that is not enough to achieve development and this is due to the weakness of tax revenues .