{"id":"https://openalex.org/W7215664180","doi":null,"title":"The Reality of Municipal Financing between Financial Dependence and the Requirements for Reforming Tax Revenue Distribution in Algeria","display_name":"The Reality of Municipal Financing between Financial Dependence and the Requirements for Reforming Tax Revenue Distribution in Algeria","publication_year":2026,"publication_date":"2026-06-16","ids":{"openalex":"https://openalex.org/W7215664180"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.ceapress.org:article/276","doi":null,"is_oa":true,"landing_page_url":"https://ceapress.org/index.php/cpgdpe/article/view/276","pdf_url":"https://ceapress.org/index.php/cpgdpe/article/download/276/257","source":{"id":"https://openalex.org/S7407065501","display_name":"`Cadernos de P\u00f3s-Gradua\u00e7\u00e3o em Direito Pol\u00edtico e Econ\u00f4mico","issn_l":"1678-2127","issn":["1678-2127"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1678-2127","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ceapress.org/index.php/cpgdpe/article/download/276/257","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5143803386","display_name":"rabeh benyettou","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210145508","display_name":"University Mohamed Boudiaf of M'sila","ror":"https://ror.org/055rz8d64","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210145508"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"Dr. Rabeh Benyettou","raw_affiliation_strings":["Universty of M\u2019sila (Algeria)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universty of M\u2019sila (Algeria)","institution_ids":["https://openalex.org/I4210145508"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5154261773","display_name":"Dr.Omar Dehimi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210145508","display_name":"University Mohamed Boudiaf of M'sila","ror":"https://ror.org/055rz8d64","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210145508"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"Dr.Omar Dehimi","raw_affiliation_strings":["Universty of M\u2019sila (Algeria)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universty of M\u2019sila (Algeria)","institution_ids":["https://openalex.org/I4210145508"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5154071317","display_name":"Dr. Khaled Bourahli","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I114564095","display_name":"University of Ouargla","ror":"https://ror.org/05amrd548","country_code":"DZ","type":"education","lineage":["https://openalex.org/I114564095"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"Dr. Khaled Bourahli","raw_affiliation_strings":["Universty of Ouargla (Algeria)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universty of Ouargla (Algeria)","institution_ids":["https://openalex.org/I114564095"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5154223589","display_name":"Dr. Fateh Mabrouki","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157185","display_name":"University of Eloued","ror":"https://ror.org/05416s909","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210157185"]}],"countries":["DZ"],"is_corresponding":false,"raw_author_name":"Dr. Fateh Mabrouki","raw_affiliation_strings":["Universty of Eloued (Algeria)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universty of Eloued (Algeria)","institution_ids":["https://openalex.org/I4210157185"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.72625849,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.9419999718666077},{"id":"https://openalex.org/keywords/tax-revenue-allocation","display_name":"tax revenue distribution","score":0.7950000166893005},{"id":"https://openalex.org/keywords/fiscal-decentralization","display_name":"fiscal decentralization","score":0.9580000042915344},{"id":"https://openalex.org/keywords/local-financial-autonomy","display_name":"local fiscal autonomy","score":0.7820000052452087},{"id":"https://openalex.org/keywords/fiscal-federalism","display_name":"fiscal federalism","score":0.8130000233650208},{"id":"https://openalex.org/keywords/algeria","display_name":"Algeria","score":0.5429999828338623},{"id":"https://openalex.org/keywords/local-development","display_name":"local development","score":0.5479999780654907}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6854000091552734},{"id":"https://openalex.org/C136810230","wikidata":"https://www.wikidata.org/wiki/Q188961","display_name":"Decentralization","level":2,"score":0.6782000064849854},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.623199999332428},{"id":"https://openalex.org/C110121322","wikidata":"https://www.wikidata.org/wiki/Q865811","display_name":"Distribution (mathematics)","level":2,"score":0.578499972820282},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.5587000250816345},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5455999970436096},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5069000124931335},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.4643000066280365},{"id":"https://openalex.org/C28719098","wikidata":"https://www.wikidata.org/wiki/Q44946","display_name":"Point (geometry)","level":2,"score":0.4309999942779541},{"id":"https://openalex.org/C65414064","wikidata":"https://www.wikidata.org/wiki/Q484105","display_name":"Autonomy","level":2,"score":0.4255000054836273},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4007999897003174},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.39309999346733093},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.357699990272522},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.3203999996185303},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.3158000111579895},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.31209999322891235},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.3095000088214874},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.30149999260902405},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2718000113964081}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.ceapress.org:article/276","doi":null,"is_oa":true,"landing_page_url":"https://ceapress.org/index.php/cpgdpe/article/view/276","pdf_url":"https://ceapress.org/index.php/cpgdpe/article/download/276/257","source":{"id":"https://openalex.org/S7407065501","display_name":"`Cadernos de P\u00f3s-Gradua\u00e7\u00e3o em Direito Pol\u00edtico e Econ\u00f4mico","issn_l":"1678-2127","issn":["1678-2127"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1678-2127","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.ceapress.org:article/276","doi":null,"is_oa":true,"landing_page_url":"https://ceapress.org/index.php/cpgdpe/article/view/276","pdf_url":"https://ceapress.org/index.php/cpgdpe/article/download/276/257","source":{"id":"https://openalex.org/S7407065501","display_name":"`Cadernos de P\u00f3s-Gradua\u00e7\u00e3o em Direito Pol\u00edtico e Econ\u00f4mico","issn_l":"1678-2127","issn":["1678-2127"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1678-2127","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.833299994468689},{"id":"https://metadata.un.org/sdg/11","display_name":"Sustainable cities and communities","score":0.47999998927116394},{"id":"https://metadata.un.org/sdg/10","display_name":"Reduced inequalities","score":0.4000000059604645}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7215664180.pdf","grobid_xml":"https://content.openalex.org/works/W7215664180.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7215538908","https://openalex.org/W3083306914","https://openalex.org/W7216991578","https://openalex.org/W7220614977","https://openalex.org/W2795593091","https://openalex.org/W4403517776","https://openalex.org/W6930749436","https://openalex.org/W7055660607","https://openalex.org/W2280143322","https://openalex.org/W4408923986"],"abstract_inverted_index":{"This":[0,94],"study":[1,43],"aims":[2],"to":[3,24,88,90,129],"analyze":[4],"the":[5,15,20,26,29,35,46,58,74,79,98],"reality":[6],"of":[7,14,28,39,61,81],"municipal":[8,111],"financing":[9],"in":[10,12,51,127],"Algeria":[11],"light":[13],"continued":[16],"financial":[17,37,63,71],"dependence":[18,72],"on":[19,34,73],"Public":[21],"Treasury,":[22],"and":[23,84,121,124,133,137],"demonstrate":[25],"impact":[27],"tax":[30,47,102],"revenue":[31,48],"distribution":[32,49,115],"system":[33],"limited":[36],"autonomy":[38,64],"local":[40,92,118,139],"authorities.":[41],"The":[42],"concluded":[44],"that":[45,96],"system,":[50],"its":[52],"current":[53],"form,":[54],"does":[55],"not":[56],"achieve":[57],"desired":[59],"objective":[60],"actual":[62],"for":[65,100,109],"municipalities.":[66],"Rather,":[67],"it":[68],"reinforces":[69],"their":[70],"central":[75],"administration,":[76],"which":[77],"limits":[78],"effectiveness":[80],"fiscal":[82,119],"decentralization":[83],"weakens":[85],"municipalities\u2019":[86],"ability":[87],"respond":[89],"growing":[91],"needs.":[93],"indicates":[95],"reforming":[97],"mechanisms":[99],"distributing":[101],"revenues":[103],"constitutes":[104],"a":[105],"fundamental":[106],"entry":[107],"point":[108],"strengthening":[110],"financing,":[112],"by":[113],"revising":[114],"criteria,":[116],"expanding":[117],"resources,":[120],"improving":[122],"collection":[123],"control":[125],"mechanisms,":[126],"order":[128],"address":[130],"developmental":[131],"disparities":[132],"ensure":[134],"more":[135],"efficient":[136],"sustainable":[138],"development.":[140]},"counts_by_year":[],"updated_date":"2026-10-05T09:50:58.205359","created_date":"2026-10-02T00:00:00"}
