أثر الجباية المحلية في تمويل الجماعات المحلية

Abstract

The issue of local collection is one of the most prominent topics subject to constant controversy, especially in developing countries, as it is considered an important source of internal revenues on the one hand, and an effective tool for achieving comprehensive development, and local groups are of great importance to the establishment of the state, as it is the best method to preserve the state's public order and it is the tool Which brings the administration closer to the citizen, and in order for the latter to carry out its functions, there must be funding sources available, as they are also numerous and differ from internal and external sources of funding. This study also aims to identify the importance played by the local collection, formed from a group of local taxes and fees, in financing local communities, as it is one of the most important financial sources on which the state and the municipality depend