The dilemma of decentralization financing in Algeria

Authors

Keywords:

decentralization, local authorities, financing, democracy

Abstract

Decentralization, in its practical sense, implies financial autonomy for local authorities. For decentralization to function effectively, these entities must have sufficient financial resources of their own—whether from local taxes, fees, or revenue from their assets—to address financial challenges and strengthen their capacity to exercise their delegated powers. Local authorities are considered one of the essential pillars for realizing democracy at the local level. However, the effectiveness of this role depends on their access to independent financial means, enabling them to operate autonomously. Without such financial capacity, the substance of local democracy, as enshrined in the Local Government Code and particularly in Municipal Law No. 11-10, is undermined. This law defines the municipality as an institutional framework for the practice of democracy.

Downloads

Download data is not yet available.

References

[1] Alou, W. (2016). The dilemma of financing local authorities and the requirements of good governance in Algeria.

[2] Amar Kheroubi, A., & Ben Ali, J. (2019). Environmental taxation as an economic mechanism for curbing environmental crime (p. 106).

[3] Barzata, W. (2017). Autonomy of local communities in the Algerian legal system. Tizi Ouzou.

[4] Ben Aissa, K. (2015). Local financing and the autonomy of regional communities.

[5] Benshir, Y. S. (n.d.). Public finance: General principles and their applications in Algerian law.

[6] Decree No. 16-160. (2016).

[7] Decree No. 16-160. (2018).

[8] Joint Ministerial Order dated October 10. (1993).

[9] Kheroubi, A., & Ben Ali, J. (2019). Environmental taxation as an economic mechanism for curbing environmental crime (p. 106).

[10] Law No. 90-30 on National Properties. (1990).

[11] Law No. 90-30 on National Properties. (1990). (Duplicate entry consolidated.)

[12] Law No. 11-10 on the Municipality and Law No. 12-07 on the Wilaya. (n.d.).

[13] Law on Direct Taxes and Similar Duties. (2020).

[14] Law on Direct Taxes and Similar Duties. (2024). (Multiple entries merged.)

[15] Law on Finance. (1966).

[16] Law on Finance. (2000).

[17] Law on Finance. (2003).

[18] Law on Finance. (2007).

[19] Law on Finance. (2017).

[20] Law on Finance. (2018).

[21] Supplementary Finance Law. (2001).

[22] Supplementary Finance Law. (2007).

[23] Mellik Mahmoudi, M., & Salmi, A. W. (2021). Valuation of assets as a mechanism to increase local government budget funding sources. Journal of Contemporary Economic Studies, p. 227.

[24] Shaouch Bchir, Y. (2008). Finance: General principles and their applications in Algerian law (p. 180).

[25] The Law on Turnover Tax. (2024).

[26] Zoubi, K. S. (n.d.). Local financing of local administrative units: A comparative study – United Kingdom, France, Yugoslavia, Egypt, Jordan. (Duplicate entry consolidated.)

Downloads

Published

25-05-2025

How to Cite

Elbordj, K. (2025). The dilemma of decentralization financing in Algeria. The International Tax Journal, 52(3), 739–747. Retrieved from https://internationaltaxjournal.online/index.php/itj/article/view/98

Issue

Section

Online Access