يوسف محمد, سعيددلالي, عبدالجليل2025-07-152025-07-152025http://dspace.univ-temouchent.edu.dz/handle/123456789/6669مذكرة مكملة لنيل شهادة الماسترفي الحقوق تخصص: قانون عامLocal authorities have numerous financial resources, primarily internal financial resources, consisting of taxes and fees, as well as property revenues. They also have significant external financial resources, which constitute the primary source of funding for their budgets, particularly for poor and remote municipalities. These resources consist primarily of state subsidies, subsidies from the Solidarity and Guarantee Fund for Local Authorities, subsidies from municipal development plans, as well as loans, donations, and bequests. Despite the diversity of funding sources for local communities, they face numerous obstacles that limit the effectiveness of their financing system, particularly in terms of limited tax resources, weak local property revenues, and the impact of central subsidies on their financial independence. This requires the adoption of measures and methods to address these obstacles, particularly local financial reform through the activation of local taxation, the valuation of local property, and local financial solidarity, in addition to activating the local economy through local investment and local delegation contracts.otherLocal authorities; municipality; state; financial resources; funding.Thesis