مجلة بحوث الإدارة والاقتصاد
Volume 7, Numéro 1, Pages 168-187
2025-05-01
The Contribution Of Local Tax Collection To The Achievement Of Local Development: A Case Study Of The Local Communities Of Elbayadh During The Period 2010–2020
Authors : Mahi Zakaria . Mahi Nourelhouda . Benia Sabrina .
Abstract
Abstract : This study attempts to measure the contribution of local tax collection to the achievement of local development by studying the case of ElBayadh local communities during the period 2010–2020. Findings shows that local communities, which are responsible for local development, get only a small share of local tax collection revenues, While the rest goes to the state treasury. In addition, the achievement of local development depends on the size of the available funding because the revenues from local tax collection in the local communities of ElBayadh cover just 50% of the ordinary expenditures, making local communities budget in deficit. The study provides a set of recommendations, mainly on the necessity of amending the laws and legislation related to the distribution of the revenues from local tax collection and their adaptation to the nature of each region, and abandoning the aid meant for specific sectors, and provides new mechanisms for funding the local communities to allow comprehensive local development.
Keywords
local tax collection ; Local development ; Local communities
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