The Impact of the Cancellation of the Professional Activity Tax on Local Revenue in Algeria: A Case Study of The Municipality of M'kira, In the Wilaya of M'sila During the Period 2019-2024

Abstract

This study aims to shed light on the impact of the professional activity tax on financing municipal budgets in Algeria, with a focus on the Municipality of M'kira in the Wilaya of M'sila during the period 2019-2024, especially following its cancellation in the 2024 Finance Law.

The study concludes that the professional activity tax is the most significant resource, contributing significantly to financing the municipal budgets, particularly in municipalities with a large economic environment. Its cancellation will have a negative impact on the financing of municipal budgets.