Property valuation as a mechanism to increase the sources of funding for the municipal budget -Case study of the municipality of M'sila for the period (2012-2018)-

Abstract

The municipalityisconsidered the main cell in the Algerian public administration. It embodies the decentralization of management in the public administration becauseitenjoys the legalpersonality and financialindependence. It also plays a major role in the field of local development, which has become the biggest obstacle facing the state.

     Therefore, the municipality and the Algerian legislator have increased the interest in studying ways to diversify the sources or resources of financing the municipal budget, and among these resources we find the outputs of property and exploitation, which are considered a very important resource if they are relied upon by appropriate scientific and practical methods. In order to take care of this resource, it is necessary to put in place measures and mechanisms for valuing the municipality's properties in order to increase the sources of budget financing and cover its expenses.