DSpace Repository

النظام الجبائي و انعكاساته على استقلالية البلدية في الجزائر

Show simple item record

dc.contributor.author شبيل مريم
dc.contributor.author موسى زهية
dc.date.accessioned 2022-05-23T10:04:40Z
dc.date.available 2022-05-23T10:04:40Z
dc.date.issued 2016-06-21
dc.identifier.uri http://depot.umc.edu.dz/handle/123456789/2335
dc.description 133 ورقة.
dc.description.abstract Taxation occupies a particular place in municipality resources, because it constitutes and will still constitue for a long time, the essential source of financing their activities. Nevertheless, it largely depends on the central power or decision center. As a master of legislation, this power, in effect, determines the tax bases, fixes its rate, assures its recovering and decides its exemption. However, there is a certain inequality which presides the repartition and retenu of this taxation. The local taxation which is at the same time rigid, heavy and complex essentially lays on slow growth taxes and thus cannot assure financing the municipality charges continually growing: it is all about included charges. On the contrary, state taxes are modern and grow rapidally. Municipalities enjoy a residual part. The state controls the taxation in its integrality and presisely the municipality actions. Taxation is no more than a ‘remote control’ to determine the decentralization doze which the state wants to inject. The dominant nature of the financial relations between the state and the municipalities opposes an effective application of the local autonomy which becomes a pure fiction since the state thanks to financial centralization is the exclusive detainer of the stock exchange cords. In this frightening framework, the municipalities lose the essence of their substance and become mere appendices to an administrative action decided out of their capacities. The decentralization is but a form of recentralizing the decision power.
dc.format 30 سم.
dc.language.iso ara
dc.publisher Université Frères Mentouri - Constantine 1
dc.subject القانون
dc.subject القانون
dc.subject The local taxation
dc.subject local autonomy
dc.subject decentralization
dc.subject the municipality
dc.subject la fiscalité locale
dc.subject l’autonomie locale
dc.subject la décentralisation
dc.subject la commune
dc.subject الجبائية المحلية
dc.subject الاستقلالية المحلية
dc.subject اللامركزية
dc.subject البلدية
dc.title النظام الجبائي و انعكاساته على استقلالية البلدية في الجزائر
dc.type Thesis
dc.coverage 2نسخ موجودة مكتبة المركزية

Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


My Account