سبل تفعيل مردودية الجباية المحلية ي إطار تنمية محلية مستدامة -دراسة حالة ولاية الجلفة وبلدية الجلفة-

Abstract

The study is a simple Survey of two very important themes for the current international policies, but, in fact, occupy an advanced rank in the recent methods led by the states represented in the style of fiscal decentralization, and the status of the target represented by the access to the sustainable local development. To the growth and evolution of the functions and responsibilities of the state, The administrative decentralization, however, has become a requirement that cannot be dispensed with , and local groups got a role which is no less important than that of the central authorities; that is to ensure the adequate financial resources to afford a well done performance to its different dispenses and reach the needs of the local population. And by relying on a number of sources, notably local taxes. Sustainable development is at the intersection of the environment , the economy and society .Therefore , governments should work hard for the world's population awareness and interest to the environment and to the problems related to it ; we can say it is a set of operations led by the local authorities and the government to improve the quality of life by means of economical, social, environmental and cultural objectives for local community. In order to identify ways of activating the cost-effectiveness of Local taxes , and its effects, we’ve made a practical survey in a form of a questionnaire addressed to the representatives of both sides: local sustainable development and tax officials. The results were so interesting that the study opts for more researches; sample members tend to the belief that proposed effective ways are due firstly to the control of domestic spending virginity as it is led by experienced and competent hands. Secondly, the fight against tax mischieves. Then, the effectiveness of the surveillance tax. And finally, the creation of new taxes . Regard to the impact on local sustainable development , results tend to the creation of new taxes , and to activate massive tax control