دور المنازعات الجبائية في حماية الموارد الجبائية للبلدية في ظل القانون الجزائري

Abstract

Legislator fiscal Algerian established many of the taxes and fees that benefit from the revenues the municipality, but there are some taxes and fees that municipal benefit from their incomes entirely, such as drawing and real estate fee cleansing, and some of the taxes and fees that are distributed incomes between the municipality and some other, such as taxes on property, and VAT. The preservation of the fiscal resources and protection is of paramount importance to the municipality, and this can be achieved only through the dispute tax as a judicial mechanism to protect and collect various resources for the municipality, and regardless of the competent authority to initiate dispute tax, it is one of the most important judicial mechanisms to protect the tax to the municipality sources in Algeria , a topic that is trying to highlight the scientific paper and treatment.