Local Taxation as a Mechanism for Financing the Municipal Budget and as an Entry Point for Achieving Sustainable Development

Authors

Keywords:

Municipal treasury, local authorities, sustainable development, local taxation, tax collection

Abstract

This topic examines the role of local taxation in financing municipal budgets through various taxes and fees administered either by the tax authorities or by municipalities. It also highlights their importance in supporting local and sustainable development. The revenues generated from these financial resources may be allocated wholly or partially to municipalities, and in some cases are shared between municipalities, the state treasury, and the Local Communities Solidarity and Guarantee Fund.

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References

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Youssefi Noureddine, (2010), Local Taxation and its Role in Achieving Local Development in Algeria - An Evaluative Study for the Period 2000-2008 with a Case Study of Bouira, Master's Thesis in Economic Sciences, Faculty of Economic, Commercial and Management Sciences, Mohamed Bougara University, Boumerdès.

Published

20-06-2026

How to Cite

Menasria, Hanene, and Mounir Benazoug. 2026. “Local Taxation As a Mechanism for Financing the Municipal Budget and As an Entry Point for Achieving Sustainable Development ”. Journal of Legal Studies and Researches 11 (2):381-94. https://journals.univ-msila.dz/index.php/JLSR/article/view/10289.