مجلة الدراسات المالية والمحاسبية والإدارية
Volume 7, Numéro 2, Pages 745-763
2020-12-31
The Reality Of Fiscal Decentralization In Algeria Case Study: Municipalities Of Algerian Province – Saida
Authors : Cheikh Yahia . Chaib Baghdad .
Abstract
The method of the state’s interference in economic life and its increasing interest in caring for the demands of diversified population in the field of public service or at the level of aspiration to develop the regions in a balanced way. Further, these responsibilities have increased with the expansion of local government gatherings, departments as well as the population growth which gave rise to the idea of decentralization. That led to taking some tasks on behalf of the central government in the conduct of administration, local planning and budget implementation in terms of relieving pressure on the central government, especially in the burdens of the general budget and searching for the necessary revenue for that and alternative methods of the local financing process which is mainly the fiscal resource guaranteed by the group Regionalism. Besides and on this basis, Algeria took the path of fiscal decentralization within the administrative decentralization and the principle of financial autonomy of local groups through several reforms in this field. On the light of these reforms, the aim of the study is to highlight the results of these reforms and their reflection on the reality of fiscal decentralization supposed tohighlight the components local collection. Yet, in this context, we took a sample of the taxes and fees collectedfor some municipalities of the Algerian province – Saida - and we analyzed the data on the basis of the return for each of the components of the collection and ratios allocated to the municipality. In addition, it is aimed to identify the differences in the outcome and the ability of these sources to finance the municipal budget. Finally, the assessment revealed the suitability of the tax line and the rates of benefit of local groups from Taxes in the tax system with their economic and social realities.
Keywords
fiscal decentralization ; domestic taxation in Algeria
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