The extent of the effectiveness of municipal budget financial resources in achieving development at the local level

Abstract

Considering that the municipality is the basic regional group in the state, it has a fundamental and important role in the economic development of the state, through reviving local development at the level of the territory of each municipality, according to its needs and the requirements of its population. In order to achieve this (reviving local development), the Algerian legislator approved for municipalities various and multiple financial sources to finance their budget, which can be divided according to the source into two parts: fiscal sources represented in the various taxes and fees that the municipality benefits from, and non-collective sources represented in the revenues of municipal property, and subsidies. Various donations, loans and other sources. Despite the diversity and multiplicity of financial sources of the municipal budget, most of the country’s municipalities suffer from a financial deficit every year in their budget, which causes them to seek help every time from state subsidies to cover their expenses, which constituted an obstacle to achieving development at the local level, which is what makes these The resources are insufficient to achieve development at the local level, due to the different capabilities of each municipality, the nature of its activity and its geographical location, which is what this research paper will try to identify.