The reality of distributing local taxation to local Communities in Algeria drawing on professional activity - a model a case study of the state of Ouargla during the period from 2017 to 2019

Abstract

This study aims to address the reality of distributing local taxation to local groups in
Algeria, by entering into the nature of local taxation through definition and importance on the one
hand, and local groups on the other hand, given that taxation is among the resources that local
groups depend on in running their affairs and because The local collection in Algeria depends on
many fees and taxes, the researchers relied on the fee on professional activity (TAP) as our model
to assess the reality of the distribution of local collection in Algeria, and for that the case of the
territory of the Wilayat of Ouargla and the distribution of the income of the fee on professional
activity (TAP) was studied. ), on the local universities of the state of Ouargla by comparing the
distribution of the latter during the study period (2017, 2019).
The researchers also reached many results, the most important of which were that the local
collection has an effective role in the management of local communities, specifically
municipalities, as well as the effective role that the fee on professional activity (TAP) plays in the
management of municipal affairs despite the considered rate of the latter, which does not exceed
the rate of 03℅. As well as the importance of distributing the local tax to the municipalities,
especially since the distribution depends mainly on the activities practiced in each region by
centralizing the distribution of the fee on the areas with the most activity for the institutions that
are subject to the fee on professional activity.