Mobilization Of Fiscal Resources In The Algerian Tax System: Is There Any Focus On Local Taxation? A Review Of Selected Provisions Of The 2024 Finance Law

Abstract

This study presents an analytical reading of certain provisions of the 2024 Finance Law regarding the mobilization of fiscal resources within the Algerian tax system and the level of attention given to local taxation in this mobilization. It also analyzes the reallocation of shares directed toward municipalities, provinces, and the Local Communities Solidarity and Guarantee Fund, and its role in enhancing the financial capacities of these entities. The study employs a descriptive methodology and analytical approach, focusing on the year 2024.