Evaluating the Effectiveness of Tax Revenues in Financing the Budget of Local Authorities -Case study of Hammadi Krouma municipality for the period (2020-2024)

Abstract

This study analyzes the effectiveness and contribution of local taxation to creative innovation by highlighting innovative inventions and tax revenue collection, and assessing its adequacy in achieving financial growth. The study employs descriptive and analytical methods, focusing on the municipalities of Hammadi Krouma and Skikda during the period 2020-2024.

It ultimately concluded that the municipality relies heavily on revenues from the petroleum products tax representing of total collections which reveals a weak diversification of tax resources and a fragile financial base for the municipality.