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the recovery of public debt is of crucial importance for local and regional authorities, since it conditions and mortgages their capacity to spend, and therefore to assume the responsibilities placed on them by the 2015 organic laws, in terms of the development of their territories and the provision of local services to citizens.This has led us to formulate the following problem: to what extent do the agents responsible for the recovery of local resources perform their tasks properly, bearing in mind that the remains to be recovered continue to be a nagging problem of local financial management. To this end, an attempt has been made to first examine the role and responsibility of the main actors in the local revenue collection process, and then to examine the constraints to local revenue collection and to outline some ways that could contribute to improving the rate of local government resource recovery.
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