Abstract

Local authorities have a duty to find local financing solutions. Indeed, tax proves to be the most effective financial instrument that will supply local public budgets in order to contribute to local development in its economic, social and environmental levels. The local tax is not only a tool to increase local resources, but also a detour to sit in the territories, economic efficiency, social equity and environmental protection. Tax resource is a resource that meets present needs without touching the capacity of future generations. However, the success of a local taxing dedicated to sustainable development requires the establishment of three major pillars: governance, transparency and innovation. Improving governance requires greater involvement of local actors in the processes that affect the exercise of powers at local level, particularly in terms of openness, participation, accountability, effectiveness and consistency in local taxation. Transparency is a prerequisite and guarantor of good governance, this assumes perfect clarity and accessibility oftax public information and institutional communication and more effective close. The third pillar of this tripartite packaging of local sustainable development is the administrative innovation through simplifying procedures, legislative innovation, e-government, the implementation of new rules to improve the relationship local tax office / taxpayer and promoting research and development in this field.

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