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

The Algerian tax legislator established many taxes and fees that benefit from its municipal income, but there are some taxes and fees that the municipality benefits from its income completely, such as real estate fees and purification fees, and some taxes and fees whose income is distributed between the municipality and some other bodies such as property tax and value-added fees. The tax resources and their protection are of great importance to the municipality, and this can only come through the tax dispute as a judicial mechanism for the protection and collection of various resources for the municipality, and regardless of the authority concerned with initiating the tax dispute, it is considered one of the most important judicial mechanisms to protect the tax sources of the municipality in Algeria, which is the topic that it is trying to Scientific paper highlighted and treated.