المستخلص: |
Local authorities in Algeria, according to the laws of the province and municipality, enjoy financial independence. Each has legal means for local finance known as the local authorities' budget, consisting of annual expenses and revenues that allow them to ensure the proper functioning of public services. The nature of financial independence of local authorities in Algeria is characterized by limited self-resources, relying on financial subsidies approved in the state budget, as well as the centralization of interests and its external apparatus for the collection process. This research aims to study the concept of financial independence of local authorities in Algeria imposed by the administrative decentralization approach, to determine whether it is a matter of choice or a necessity for reform.
|