تقييم دور اجلباية احمللية للبلدية وصندوق الضمان والتضامن للجماعات اإلقليمية يف التنمية احمللية املستدامة

Abstract

 Tax resources are considered one of the most important sources of financing the activities of regional groups and sustainable local development, this is because of its great importance in achieving development, whether at the local or national level, that is why this study came to highlight the most important self-resources for regional groups and their effectiveness in sustainable local development, through a case study of the municipality of Cher, Batna Province for the period (2015-2018), with the aim of assessing the role of local collection in sustainable local development, relying on the descriptive analytical approach. We have reached some of the following results: - The financial situation on average over 4 years increased by 9.69%, which is a good percentage indicating the development of fiscal resources for this municipality. - There are fiscal resources at the municipal level that do not exist, such as drawing on slaughter in the municipality of Cher, because there are no massacres there. - Poor municipalities pay more attention to the social dimension than the other dimensions by 82.82%, and the administrative technical dimension by 10.94% in order to be able to manage the administrative matters of the citizen, and neglect the economic and environmental dimensions due to the lack of participation costs in economic development and public cleanliness. - Decreased returns from local collection leads to a high percentage of the contribution of the Social Security and Solidarity Fund to the regional groups in financing sustainable local development projects.