Résumé:
This study aims to know the extent to which tax collection contributes to
economic development, and various theoretical concepts of tax collection and
economic development have been presented, highlighting how tax collection
contributes to economic development. Tax collection of various direct and
indirect taxes and fees during the time period (2010-2021), and field results
showed that the tax sector witnessed structural changes in its system and
facilities, which reflected positively on the level of tax collection during the
study period, except for the recent years that were affected by the economic
and health crisis. For the country, the tax collection of the state of Mostaganem
is not insignificant in terms of its contribution to local and economic
development, by allocating distributive quotas to the various municipalities and
the state and the Solidarity and Guarantee Fund for local groups - which in itself
contribute to the implementation and raising of the level of economic
