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The extent of the contribution of Solidarity and Guarantee Fund for Local communities in financing the municipal budget deficit in Algeria

Author

Listed:
  • عبدالكريم تقار

    (University of Boumerdes (Algeria))

  • أحمد دربان

    (University of Boumerdes (Algeria))

  • شوريب بودور

    (University of Boumerdes (Algeria))

Abstract

This research paper deals with the issue of the contribution of the Solidarity and Guarantee Fund for Local communities in financing the budget deficit of local municipalities in Algeria. The scarcity of the municipal financial and fiscal resources and the weakness of their cost-effectiveness have led to a deficit in the budget of most of the nation's municipalities compared to their large missions and powers. Therefore, the Algerian state has adopted a set of local financial reforms, in the forefront the complete reform of the Common Fund for Local Communities in various organizational and structural aspects, missions and specialties, its replacement with the Solidarity and Guarantee Fund for Local Communities through Executive Decree No. 116-14 of March 24, 2014 containing Creation of solidarity fund for local communities. تعالج هذه الورقة البحثية موضوع مدى مساهمة صندوق التضامن والضمان للجماعات املحلية في تمويل عجز ميزانيات البلديات املحلية في الجزائر، نظرا لشح الموارد المالية الذاتية والجبائية للبلديات وضعف مردوديتها، أدى إلى إحداث عجز في ميزانية معظم البلديات مقارنةمعمهامهاوصالحياتها الكبيرة. لذلك إتخذت الدولة الجزائرية مجموعة من اإلصالحات المالية املحلية، في مقدمتها إصالح الصندوق المشترك للجماعات املحلية إصالحا كلیا من مختلف الجوانب التنظیمیة والهیكلیة، ومن حیث مهامه واختصاصاته، وتعويضه بصندوق التضامن والضمان للجماعات املحلية من خالل المرسوم التنفيذي رقم441-41 المؤرخ في 41 مارس4141 المتضمن إنشاءصندوق التضامن والضمان للجماعاتاملحلية

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Handle: RePEc:bjm:ijep00:v:4:y:2021:i:2:id:152
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