النظام الجبائي و انعكاساته على استقلالية البلدية في الجزائر
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Taxation occupies a particular place in municipality resources, because it constitutes and will still constitue for a long time, the essential source of financing their activities. Nevertheless, it largely depends on the central power or decision center. As a master of legislation, this power, in effect, determines the tax bases, fixes its rate, assures its recovering and decides its exemption. However, there is a certain inequality which presides the repartition and retenu of this taxation. The local taxation which is at the same time rigid, heavy and complex essentially lays on slow growth taxes and thus cannot assure financing the municipality charges continually growing: it is all about included charges. On the contrary, state taxes are modern and grow rapidally. Municipalities enjoy a residual part. The state controls the taxation in its integrality and presisely the municipality actions. Taxation is no more than a ‘remote control’ to determine the decentralization doze which the state wants to inject. The dominant nature of the financial relations between the state and the municipalities opposes an effective application of the local autonomy which becomes a pure fiction since the state thanks to financial centralization is the exclusive detainer of the stock exchange cords. In this frightening framework, the municipalities lose the essence of their substance and become mere appendices to an administrative action decided out of their capacities. The decentralization is but a form of recentralizing the decision power.
- Magistère droit publique