Keywords: Regionalization, system of financing local authorities, fiscal resources.

Article Content:-


Regional policies are now as an expression of the public will to make and transform the local reality of territories through the involvement of territorial actors and by means of legal-financial tools to allocate optimal public and private resources for the development of the regions. Therefore, when it comes to introducing reforms to local authorities, the legislator must respect the principle of free administration of these communities. This principle is reflected, in budgetary and fiscal matters, by that of financial autonomy that has been constitutionalized and appeared in the laws. This must require the territorial authorities to have the legal powers to take decisions on their income and expenses. In this perceptive, regionalization, in its most accomplished form, is based on the transfer of competencies and responsibilities in the area of public finances to territorial communities enjoying a decision-making autonomy recognized by the constitution and / or the law at the regional level, aiming to improve territorial development. The exercise of transferred skills in a responsible and effective manner requires the availability of adequate resources in volume and diversified in kind. The mobilization of own tax and non-tax revenues; these are supplemented by transfers of state grants and subsidies, with the aim of offsetting the transfer of new allocations.



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OUALI, M. A., BOUSSETTA, M., & ABYRE, A. (2018). The Financial System Evolution Analysis Concerning the Advanced Regionalization of Fez-Meknes Region. Account and Financial Management Journal, 3(08), 1673-1677.