دور الجباية المحلية في تمويل الخزينة العمومية دراسة حالة الخزينة العمومية لولاية عين تموشنت

Abstract

This study aims to highlight the role of local taxation in financing the public treasury by analysing its contribution to covering public expenditures, given its importance as one of the state's most significant financial resources, The study employs a descriptive and analytical approach,The theoretical section addresses various concepts related to local taxation and the public treasury, highlighting their characteristics and significance This is done using annual data for the period between 2022 and 2024. The applied section analyses real-world data to assess the contribution of local tax revenues to financing the public treasury and to measure their evolution during the study period. The study concludes that local tax revenues play a vital and substantial role in financing the public treasury, contributing significantly to covering public expenditures, despite some challenges that may affect their effectiveness.