دور الجباية المحلية في التنمية الإقتصاديةالمحلية

Abstract

Abstract : Local economic development requires permanent and continuous funding to achieve its assigned goals, in order to improve the standard of living of the local community, by implementing development projects outlined at the central, sectoral and local levels, within the general policies of the state, to achieve political and social stability. This is achieved by combining the efforts of various actors from the public and private sectors and with the participation of civil society. Local communities are among the most prominent actors in local economic development, especially municipalities, which are considered the state's representative at the grassroots level. Local taxation is among its financing tools as it is an important source of its own revenues. The study aims to know the impact of local taxation on local economic development for the period 2010-2022. To achieve the study's objectives, the researcher collected various data and information related to local taxation at the level of the General Directorate of Local Communities and the General Directorate of Taxes, analyzed them and extracted their contribution to development projects at the local level, and compared the value of this contribution with the state's general budget for equipment. The study concluded that the contribution of local taxation to financing development projects at the local level is less than 25%, which requires state intervention by granting financial subsidies to municipalities to cover the existing funding deficit, due to the insufficiency of their own financial resources, and by comparing their contribution with the state budget for equipment, we find that it does not exceed 42.5%, which explains that the impact of local taxation on economic development in Algeria is ineffective. Keywords: Local economic development, local taxation, local communities, local tax revenues, tax, fee.