{"id":136672,"date":"2018-11-28T14:19:31","date_gmt":"2018-11-28T11:19:31","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=136672"},"modified":"2018-11-28T14:19:31","modified_gmt":"2018-11-28T11:19:31","slug":"%d8%af%d8%b1%d8%a7%d8%b3%d8%a7%d8%aa-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a%d8%a9-%d9%85%d9%81%d8%b5%d9%84%d8%a9-%d8%ad%d9%88%d9%84-%d8%a7%d9%84%d8%ac%d8%a8%d8%a7%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d9%85","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%af%d8%b1%d8%a7%d8%b3%d8%a7%d8%aa-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a%d8%a9-%d9%85%d9%81%d8%b5%d9%84%d8%a9-%d8%ad%d9%88%d9%84-%d8%a7%d9%84%d8%ac%d8%a8%d8%a7%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d9%85\/","title":{"rendered":"\u062f\u0631\u0627\u0633\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0641\u0635\u0644\u0629 \u062d\u0648\u0644 \u0627\u0644\u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0643\u0639\u0646\u0635\u0631 \u0641\u0627\u0639\u0644 \u0641\u064a \u0627\u0644\u062d\u0643\u0627\u0645\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629"},"content":{"rendered":"

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\n\u0627\u0644\u0645\u0637\u0644\u0628 \u0627\u0644\u0623\u0648\u0644: \u0625\u0643\u0631\u0627\u0647\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062a\u0631\u0627\u0628\u064a \u0648\u0633\u0644\u0628\u064a\u0627\u062a\u0647<\/strong><\/span>
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\n\u0627\u0644\u0641\u0642\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649: \u0645\u062d\u062f\u0648\u062f\u064a\u0629 \u062a\u0648\u0633\u064a\u0639 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062a\u0631\u0627\u0628\u064a<\/strong><\/span>
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\n\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u062e\u062a\u0645:<\/strong>
\n\u0623\u0645\u0627\u0645 \u062a\u0639\u062f\u062f \u0647\u0630\u0647 \u0627\u0644\u0625\u0643\u0631\u0627\u0647\u0627\u062a\u060c \u062d\u0627\u0648\u0644\u0646\u0627 \u0627\u0644\u0648\u0642\u0648\u0641 \u0639\u0644\u0649 \u0623\u0647\u0645 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u062a\u064a \u0628\u0627\u0634\u0631\u0647\u0627 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u0644\u062a\u062c\u0627\u0648\u0632\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062c\u0644\u062a \u0641\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 06-47 \u0648\u0630\u0644\u0643 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0623\u0647\u064a\u0644 \u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0648\u062a\u0641\u0639\u064a\u0644 \u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0628\u0635\u0641\u0629 \u0639\u0627\u0645\u0629.<\/p>\n

\u0643\u0645\u0627 \u0623\u0646 \u0634\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u0637\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u063a\u0631\u0642\u0647\u0627 \u0634\u0643\u0644\u062a \u0639\u0627\u0645\u0644\u0627 \u064a\u0639\u064a\u0642 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u062c\u0639\u0644\u062a \u0627\u0644\u0645\u0634\u0631\u0639 \u064a\u062a\u062f\u062e\u0644 \u0645\u0646 \u062c\u062f\u064a\u062f \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0648\u0635\u0627\u064a\u0629 \u0648\u062a\u0643\u0631\u064a\u0633 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644 \u0639\u0646 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629.
\n\u0648\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a\u060c \u0641\u0642\u062f \u062a\u0645 \u0625\u0635\u0644\u0627\u062d \u062a\u0628\u0648\u064a\u0628 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u062a\u0647\u0627 \u0639\u0628\u0631 \u0627\u0639\u062a\u0645\u0627\u062f \u062a\u0635\u0646\u064a\u0641 (\u0627\u0642\u062a\u0635\u0627\u062f\u064a- \u0648\u0638\u064a\u0641\u064a) \u0645\u0646\u0647\u062c\u064a \u064a\u062a\u0645\u0627\u0634\u0649 \u0648\u062d\u062c\u0645 \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0648\u064a\u0633\u062a\u0648\u0639\u0628 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/p>\n

\n\u0648\u0645\u0646 \u0647\u0646\u0627 \u0646\u0633\u062a\u062e\u0644\u0635\u060c \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0648\u0625\u0646 \u0643\u0627\u0646\u062a \u062a\u0631\u0648\u0645 \u0641\u064a \u0645\u0638\u0647\u0631\u0647\u0627 \u0625\u0635\u0644\u0627\u062d \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0625\u0644\u0627 \u0623\u0646 \u0645\u0636\u0645\u0648\u0646\u0647\u0627 \u064a\u0628\u0642\u0649 \u063a\u064a\u0631 \u0642\u0627\u062f\u0631 \u0639\u0644\u0649 \u0628\u0644\u0648\u0631\u0629 \u0625\u0635\u0644\u0627\u062d \u062d\u0642\u064a\u0642\u064a.<\/span>
\n\u0648\u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0646\u062c\u0627\u0639\u0629 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u062a\u0628\u0642\u0649 \u0631\u0647\u064a\u0646\u0629 \u0628\u0645\u0633\u062a\u0648\u0649 \u062a\u062d\u0642\u064a\u0642 \u062d\u0643\u0627\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u062c\u064a\u062f\u0629 \u0643\u0622\u0644\u064a\u0629 \u062d\u062f\u064a\u062b\u0629 \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0643\u0631\u064a\u0633 \u062b\u0642\u0627\u0641\u0629 \u062c\u062f\u064a\u062f\u0629 \u0642\u0648\u0627\u0645\u0647\u0627 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u0630\u0644\u0643 \u0628\u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u062d\u0631 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0646\u062a\u0634\u0627\u0631 \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0648\u0627\u0633\u0639\u060c \u0645\u0639 \u0625\u0634\u0631\u0627\u0643 \u062c\u0645\u064a\u0639 \u0627\u0644\u0641\u0627\u0639\u0644\u064a\u0646 \u0641\u064a \u0635\u064a\u0631\u0648\u0631\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631 \u0648\u0648\u0636\u0639 \u0645\u062e\u0637\u0637\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0627\u0636\u062d\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u0645 \u062a\u062a\u064a\u062d \u062a\u0634\u0643\u064a\u0644 \u0631\u0624\u064a\u0629 \u0648\u0627\u0636\u062d\u0629 \u0648\u0628\u0631\u0627\u0645\u062c \u0645\u062f\u0631\u0648\u0633\u0629 \u0644\u0643\u0644 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a.<\/span>
\n\u0648\u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0648\u0645\u060c \u0641\u0625\u0646 \u0625\u0635\u0644\u0627\u062d \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062d\u0644\u064a\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0643\u0644\u0627\u0633\u064a\u0643\u064a \u0644\u0647\u0630\u0627 \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u062a\u062e\u0627\u0630 \u0628\u0639\u0636 \u0645\u0646\u0627\u0647\u062c \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0645\u062a\u0628\u0639 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635.<\/span>
\n\u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u064a\u062c\u0628 \u062a\u062d\u062f\u064a\u062b \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u062f\u062e\u0627\u0644 \u0645\u0642\u0627\u0631\u0628\u0627\u062a \u0645\u062a\u062c\u062f\u062f\u0629 \u062a\u0643\u0631\u0633 \u0645\u0646\u0637\u0642 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0645\u0646\u0637\u0642 \u0627\u0644\u0648\u0633\u0627\u0626\u0644\u060c \u0648\u0627\u0644\u062a\u062e\u0641\u064a\u0641 \u0645\u0646 \u0645\u0631\u0627\u0642\u0628\u0629 \u0633\u0644\u0637\u0629 \u0627\u0644\u0648\u0635\u0627\u064a\u0629 \u0648\u0627\u0639\u062a\u0645\u0627\u062f \u0631\u0642\u0627\u0628\u0629 \u0645\u0631\u0646\u0629 \u0645\u062a\u0642\u062f\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062f\u0639\u0645 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0648\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0628\u062a\u0645\u0643\u064a\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0645\u0646 \u0628\u0639\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0630\u0627\u062a \u0627\u0644\u0645\u0631\u062f\u0648\u062f\u064a\u0629 \u0627\u0644\u0647\u0627\u0645\u0629 \u0648\u0627\u0644\u0631\u0641\u0639 \u0645\u0646 \u062d\u0635\u062a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/span><\/p>\n

[[1]] – \u0639\u0628\u062f \u0627\u0644\u0641\u062a\u0627\u062d \u0628\u0644\u062e\u0627\u0644\u060c “\u0627\u0644\u0645\u0634\u0631\u0648\u0639\u064a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0644\u0647\u0627 \u0641\u064a \u0638\u0644 \u0627\u0644\u062f\u0633\u062a\u0648\u0631 \u0627\u0644\u0645\u063a\u0631\u0628\u064a”\u060c \u0623\u0637\u0631\u0648\u062d\u0629 \u0644\u0646\u064a\u0644 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062d\u0633\u0646 \u0627\u0644\u062b\u0627\u0646\u064a \u0639\u064a\u0646 \u0627\u0644\u0634\u0642 \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u0628\u064a\u0636\u0627\u0621\u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2000-2001\u060c \u0635: 8.
\n[[2]] – \u0639\u0631\u0641 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 89-30 \u0639\u062f\u0629 \u0625\u0634\u0643\u0627\u0644\u064a\u0627\u062a \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u0645\u0646\u0647\u0627 \u062a\u0646\u0627\u0632\u0639 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u0641\u064a \u0645\u064a\u062f\u0627\u0646 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629 \u0648\u063a\u0645\u0648\u0636 \u0627\u0644\u0645\u0642\u062a\u0636\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0644\u0628\u0639\u0636 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629\u060c \u062e\u0627\u0635\u0629 \u0645\u0646\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0644\u0627\u0647\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u0623\u0631\u0627\u0636\u064a\u060c \u062f\u0648\u0646 \u0625\u063a\u0641\u0627\u0644 \u062c\u0647\u0644 \u0627\u0644\u0645\u0646\u062a\u062e\u0628\u064a\u0646 \u0628\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0644\u0632\u0645\u064a\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0647\u062f\u064a \u0628\u0646\u0645\u064a\u0631: “\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u063a\u0631\u0628”\u060c \u0627\u0644\u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u0648\u0631\u0627\u0642\u0629\u060c \u0645\u0631\u0627\u0643\u0634\u060c 1994\u060c \u0635: 09.
\n[[3]] – \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 47-06 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631 \u0628\u062a\u0646\u0641\u064a\u0630\u0647 \u0638\u0647\u064a\u0631 \u0634\u0631\u064a\u0641 \u0631\u0642\u0645 1-07-195 \u0635\u0627\u062f\u0631 \u0641\u064a 30 \u0646\u0648\u0646\u0628\u0631 2007\u060c \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0639\u062f\u062f 5583\u060c \u0628\u062a\u0627\u0631\u064a\u062e 3 \u062f\u062c\u0646\u0628\u0631 2007\u060c \u0635: 3734.
\n[[4]] – \u0648\u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0642\u0631\u0648\u064a\u060c \u064a\u0644\u0627\u062d\u0638 \u0623\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u062d\u0635\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u062d\u0636\u0631\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0628\u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u0631\u0627\u0628\u064a \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0631\u0648\u064a\u0629 \u0639\u0644\u0649 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0641\u0631 \u0639\u0644\u0649 \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u0639\u0645\u064a\u0631\u060c \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0639\u062f\u0645 \u062a\u0636\u0631\u0628\u064a\u0647 \u0644\u0644\u0645\u0646\u0634\u0627\u0629 \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0628\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0631\u0648\u064a\u0629\u060c \u0648\u0643\u0630\u0627 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0641\u0644\u0627\u062d\u064a\u0629 \u0627\u0644\u0645\u062a\u0637\u0648\u0631\u0629.
\n[[5]]- \u0645\u0646 \u0645\u062d\u0627\u0636\u0631\u0629 \u0623\u062d\u0645\u062f \u0627\u0644\u062d\u0636\u0631\u0627\u0646\u064a\u060c “\u0627\u0644\u0627\u0635\u0644\u0627\u062d \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u062c\u062f\u064a\u062f” \u0645\u062d\u0627\u0636\u0631\u0629 \u0623\u0644\u0642\u064a\u062a \u0639\u0644\u0649 \u0637\u0644\u0628\u062a \u0627\u0644\u0645\u0627\u0633\u062a\u0631 \u0628\u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0628\u0633\u0644\u0627\u060c \u0627\u0644\u0645\u0648\u0633\u0645 \u0627\u0644\u062c\u0627\u0645\u0639\u064a 2007-2008.
\n[[6]] – \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0627\u0644\u062a\u0639\u0644\u0627\u062a\u064a\u060c “\u0627\u0644\u0628\u0627\u0642\u064a \u0627\u0633\u062a\u062e\u0644\u0627\u0635\u0647: \u0645\u0639\u0636\u0644\u0629 \u0645\u0632\u0645\u0646\u0629” \u0645\u062d\u0627\u0636\u0631\u0629 \u0623\u0644\u0642\u064a\u062a \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u064a \u0627\u0644\u0630\u064a \u0646\u0638\u0645\u062a\u0647 \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0628\u0627\u0633\u0637\u0627\u062a \u0628\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u0643\u0644\u064a\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062a\u062e\u0635\u0635\u0627\u062a \u0648\u0627\u0644\u0645\u062f\u0631\u0633\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0644\u0645\u0647\u0646\u062f\u0633\u064a\u0646 \u0648\u063a\u0631\u0641\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u062e\u0631\u064a\u0628\u0643\u0629\u060c \u0628\u062a\u0627\u0631\u064a\u062e 10 \u064a\u0648\u0646\u064a\u0648 2008.
\n[[7]]- \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 47-06\u060c “\u0645\u0630\u0643\u0631\u0629 \u062a\u0642\u062f\u064a\u0645 \u0639\u0627\u0645\u0629 \u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 47-06″\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629\u060c \u0633\u0644\u0633\u0644\u0629 \u0646\u0635\u0648\u0635 \u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0627\u0644\u0639\u062f\u062f 184\u060c 2008\u060c \u0635: 42.
\n[[8]] – \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0646 47-06\u060c \u0646\u0641\u0633 \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0639\u0644\u0627\u0647\u060c \u0635: 38.
\n[[9]] – \u0631\u0634\u064a\u062f \u0627\u0644\u0628\u0648\u062f\u064a\u060c “\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0639\u0644\u0649 \u0636\u0648\u0621 \u0627\u0644\u0641\u0635\u0644 \u0645\u0627 \u0628\u064a\u0646 \u0627\u0644\u0627\u0645\u0631\u064a\u0646 \u0628\u0627\u0644\u0635\u0631\u0641 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646”\u060c \u0631\u0633\u0627\u0644\u0629 \u0644\u0646\u064a\u0644 \u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0627\u0644\u0645\u0639\u0645\u0642\u0629 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062d\u0633\u0646 \u0627\u0644\u062b\u0627\u0646\u064a\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u0628\u064a\u0636\u0627\u0621\u060c \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 2002-2003\u060c \u0635: 29.
\n[[10]] – \u0645\u062d\u0645\u062f \u0627\u0644\u062d\u0648\u0641\u064a\u060c “\u0635\u0639\u0648\u0628\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u062c\u062f\u064a\u062f \u0631\u0642\u0645 47-06” \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u064a \u0627\u0644\u0630\u064a \u0646\u0638\u0645\u062a\u0647 \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0628\u0627\u0633\u0637\u0627\u062a \u0628\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u0643\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062a\u062e\u0635\u0635\u0627\u062a \u0648\u0627\u0644\u0645\u062f\u0631\u0633\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0644\u0645\u0647\u0646\u062f\u0633\u064a\u0646 \u0648\u063a\u0631\u0641\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u062e\u0631\u064a\u0628\u0643\u0629\u060c \u0628\u062a\u0627\u0631\u064a\u062e 10 \u064a\u0648\u0646\u064a\u0648 2008.
\n[[11]] – \u062c\u0645\u064a\u0644\u0629 \u0627\u0644\u062f\u0644\u064a\u0645\u064a\u060c “\u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u0647\u062f\u0631 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0639\u0645\u0648\u0645\u064a \u0627\u0644\u0645\u062d\u0644\u064a”\u060c \u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629\u060c \u0627\u0644\u0639\u062f\u062f 72\u060c \u0628\u062a\u0627\u0631\u064a\u062e 21 \u064822 \u064a\u0646\u0627\u064a\u0631 2008. \u0627\u0648\u0631\u062f\u0647 \u0627\u0644\u0645\u062d\u062c\u0648\u0628 \u0627\u0644\u062f\u0631\u0628\u0627\u0644\u064a\u060c “\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u062c\u062f\u064a\u062f \u0639\u0644\u0649 \u0636\u0648\u0621 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 47-06” \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642\u060c \u0635: 30.
\n[[12]] – \u0646\u062c\u064a\u0628 \u062c\u064a\u0631\u064a\u060c “\u0627\u0634\u0643\u0627\u0644\u064a\u0629 \u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u063a\u0631\u0628 \u0628\u064a\u0646 \u0627\u0644\u062a\u0642\u0646\u064a\u0646 \u0648\u0627\u0644\u062a\u0641\u0639\u064a\u0644”\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629\u060c \u0639\u062f\u062f \u0645\u0632\u062f\u0648\u062c 105-106\u060c \u064a\u0648\u0644\u064a\u0648\u0632-\u0623\u0643\u062a\u0648\u0628\u0631\u060c 2012\u060c \u0635: 143.
\n[[13]] – \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u0641\u0631\u0636 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0641\u064a \u0638\u0644 \u062a\u0634\u0631\u064a\u0639 23 \u0645\u0627\u0631\u0633 1962 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0629\u060c \u0627\u0644\u0627\u063a\u0644\u0627\u0642 \u0627\u0644\u0645\u062a\u0623\u062e\u0631 \u0648\u0627\u0644\u0641\u062a\u062d \u0627\u0644\u0645\u0628\u0643\u0631 \u0644\u0628\u0639\u0636 \u0627\u0644\u0645\u062d\u0644\u0627\u062a \u0648\u0623\u0645\u0627\u0643\u0646 \u0628\u064a\u0639 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0646 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0627\u0621 \u0627\u0644\u0635\u0627\u0644\u062d \u0644\u0644\u0634\u0631\u0628 \u0648\u0627\u0644\u0625\u0646\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.
\n[[14] – Maroc en chiffre, Publications du haut-commissariat au plan, 2009, p : 26.
\n[[15]] – Mohammed SBIHI, \u00ab D\u00e9centralisation fiscal, l\u2019exp\u00e9rience marocaine \u00bb ,In Revue marocaine de l\u2019administration local et d\u00e9veloppement, n\u00b0 : 06, 1996, p : 214.
\n[[16]] – \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 39-07 \u0627\u0644\u0630\u064a \u064a\u0642\u0636\u064a \u0628\u0645\u0648\u0627\u0635\u0644\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 30-89 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642.
\n[[17]] – \u0647\u0630\u0627 \u0627\u0644\u062a\u0641\u0627\u0648\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0645\u0631\u062c\u0639\u064a \u064a\u0638\u0647\u0631 \u0643\u0630\u0644\u0643 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u062e\u0631 \u0643\u0648\u0646 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0631\u0648\u064a\u0629 \u0644\u0627 \u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0631\u0633\u0648\u0645\u060c (\u0631\u0633\u0645 \u0627\u0644\u0633\u0643\u0646\u060c \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629\u060c \u0648\u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u062d\u0636\u0631\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0646\u064a\u0629\u060c \u0625\u0644\u0627 \u0645\u0627 \u0627\u0633\u062a\u062b\u0646\u064a \u0628\u0646\u0635 \u0627\u0644\u0645\u0627\u062f\u0629 2 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 47-06)\u060c \u0623\u0646\u0638\u0631 \u0627\u0644\u0645\u0631\u062c\u0627\u0646\u064a \u0639\u0628\u062f \u0627\u0644\u062d\u0642\u060c “\u062d\u062f\u0648\u062f \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629”\u060c \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642\u060c \u0635: 72.
\n[[18]] – \u0627\u0644\u0645\u0627\u062f\u0629 162 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 47-06 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629.
\n[[19]] – Tarik TAZI, \u00ab Le nouveau statut constitutionnel des collectivit\u00e9s territoriales \u00bb, Revue Marocaine d\u2019Administration local et d\u00e9veloppement, collection th\u00e8me Actuels, N\u00b0 : 82. 2013, p : 185.
\n[[20]] – \u0645\u0639\u0637\u064a\u0627\u062a \u0645\u0623\u062e\u0648\u0630\u0629 \u0645\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0644\u062c\u0645\u0627\u0639\u0629 \u0627\u0644\u0631\u0628\u0627\u0637 \u0633\u0646\u0629 2014 \u06482015.
\n[[21] – \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a 2007\u060c \u0635: 318.
\n[[22]] – \u0645\u0631\u0633\u0648\u0645 \u0631\u0642\u0645 2.09.441 \u0635\u0627\u062f\u0631 \u0641\u064a 17 \u0645\u062d\u0631\u0645 1431 (3 \u064a\u0646\u0627\u064a\u0631 2010) \u0628\u0633\u0646 \u0646\u0638\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0645\u062c\u0645\u0648\u0639\u0627\u062a\u0647\u0627\u060c \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0639\u062f\u062f 5811\u060c \u0628\u062a\u0627\u0631\u064a\u062e 8 \u0641\u0628\u0631\u0627\u064a\u0631 2010.
\n[[23]] – Jacques Blanc, \u00ab finances locales compar\u00e9es, L.G.D.J, syst\u00e8mes, 2002, p : 17.
\n\u0623\u0648\u0631\u062f\u0647 \u0645\u0643\u0627\u0648\u064a \u0646\u0635\u064a\u0631\u060c “\u0642\u0631\u0627\u0621\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0645\u0638\u0627\u0647\u0631 \u0627\u062e\u062a\u0644\u0627\u0644 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629”\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0645\u0646\u0627\u0631\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0639\u062f\u062f 02\u060c 2012\u060c \u0635: 112-113.
\n[[24]] – Larbi Jaidi, \u00ab les indicateurs de performance, un d\u00e9faut de capacit\u00e9 \u00bb, in r\u00e9forme de la fiscalit\u00e9 locale, juin 2007, n\u00b0 : 31, vol 1, p : 58.
\n[[25]] – \u0627\u0644\u0645\u0627\u062f\u0629 39 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 45-08 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0645\u062c\u0645\u0648\u0639\u0627\u062a\u0647\u0627: “\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u0629 \u062a\u0634\u0645\u0644 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0648\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u062c\u0647\u064a\u0632\u060c \u0623\u0645\u0627 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0645\u062d\u0644\u064a \u0641\u0647\u064a \u062a\u062f\u062e\u0644 \u0645\u0646 \u062c\u0647\u0629 \u0641\u064a \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0636\u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0625\u0631\u062c\u0627\u0639 \u0627\u0644\u062f\u064a\u0646 \u0648\u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649 \u0641\u064a \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u062c\u0647\u064a\u0632 \u0636\u0645\u0646 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0631\u0623\u0633\u0645\u0627\u0644 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0645\u0642\u062a\u0631\u0636”.
\n[[26]] – Larbi Jaidi, \u00ab les ressources des collectivit\u00e9s locales : une faible autonomie \u00bb, in r\u00e9forme de la fiscalit\u00e9 locale, Bulletin de centre marocain de conjoncture, p :17.
\n[[27]] – \u0645\u0643\u0627\u0648\u064a \u0646\u0635\u064a\u0631\u060c “\u0642\u0631\u0627\u0621\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0645\u0638\u0627\u0647\u0631 \u0627\u062e\u062a\u0644\u0627\u0644\u0627\u062a \u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629”\u060c \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642\u060c \u0635: 124.
\n[[28]] – \u0645\u0646\u064a\u0631 \u0645\u063a\u064a\u062b \u0648\u0646\u0632\u0647\u0629 \u0627\u0644\u0639\u064a\u0627\u0634\u064a\u060c “\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0625\u0634\u0643\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629”\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062e\u0632\u064a\u0646\u0629\u060c \u0633\u0646\u0629 2006\u060c \u0639\u062f\u062f 6\u060c \u0635: 12.
\n[[29] -Mohamed Bakkali, \u00ables finances communales \u00e0 l\u2019\u00e9preuve des contr\u00f4le\u00bb , m\u00e9moire pour l(obtention du dipl\u00f4me de formation en gestion administrative, Ecole nationale de l\u2019administration, Rabat, 2011, p : 52.
\n[[30]] – \u0645\u062d\u0645\u062f \u0627\u0644\u063a\u0627\u0644\u064a \u0648\u0627\u0644\u0631\u0634\u062f\u064a \u0627\u0644\u062d\u0633\u0646\u060c ” \u0627\u0644\u062d\u0643\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0644\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629”\u060c \u0645\u0631\u062c\u0639 \u0633\u0627\u0628\u0642\u060c \u0635: 255.
\n[[31]] – \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0645\u0628\u062f\u0627 \u0627\u0644\u062a\u0641\u0631\u064a\u0639 \u0627\u0644\u0630\u064a \u062c\u0627\u0621 \u0628\u0647 \u062f\u0633\u062a\u0648\u0631 2011\u060c \u062d\u062f\u062f \u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0630\u0627\u062a\u064a\u0629 \u0648\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0645\u0634\u062a\u0631\u0643\u0629 \u0645\u0639 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0645\u0646\u0642\u0648\u0644\u0629 \u0625\u0644\u064a\u0647\u0627 \u0645\u0646 \u0637\u0631\u0641\u0647\u0627\u060c \u0643\u0645\u0627 \u062a\u062a\u0648\u0641\u0631 \u0627\u0644\u062c\u0647\u0627\u062a \u0648\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a\u0647\u0627\u060c \u0648\u062f\u0627\u062e\u0644 \u062f\u0627\u0626\u0631\u062a\u0647\u0627 \u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629\u060c \u0639\u0644\u0649 \u0633\u0644\u0637\u0629 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647\u0627\u060c \u0648\u0642\u062f \u0623\u0635\u062f\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0631\u0642\u0645 14-113 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0648\u0627\u0636\u062d \u0644\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u062a\u064a \u0633\u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629 \u0645\u0646 \u0645\u0647\u0645\u0629 \u0627\u0644\u0646\u0647\u0648\u0636 \u0628\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0646\u062f\u0645\u062c\u0629.
\n[[32]] – \u0645\u062d\u0645\u062f \u062e\u0627\u0644\u062f \u0627\u0644\u0645\u0647\u0627\u064a\u0646\u064a\u060c “\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0633\u0648\u0631\u064a\u0627: \u0627\u0644\u0648\u0627\u0642\u0639 \u0648\u0627\u0644\u0622\u0641\u0627\u0642”\u060c \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642\u060c \u0627\u0644\u0645\u062c\u0644\u062f \u0627\u0644\u0623\u0648\u0644\u060c \u0627\u0644\u0639\u062f\u062f: 1\u060c 2000\u060c \u0635: 27.
\n[[33]] – Fatima ZIDOURI, \u00ab la programmation financi\u00e8re pluriannuelle et rationalisation de la gestion financi\u00e8re locale \u00bb, les finances des collectivit\u00e9s locales dans les Etats du Maghreb, Actes des VI\u00e8me journ\u00e9es Maghr\u00e9bines de droit, Marrakech, avril 2011, imprimerie El Ma\u00e2rif Al Jadida, Rabat, p : 133.<\/p>\n","protected":false},"excerpt":{"rendered":"

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