Description
The observatory of municipalities with indicators that make it possible to assess the situation of each municipality in terms of revenue and operating costs, indebtedness, financial structure and taxation.
The ratios corresponding to these indicators measure: - mobilising fiscal potential
- self-financing
- structural rigidity of expenditure
- indebtedness
- the ability to repay.
For each ratio two thresholds (or levels) are determined: the first called "fragility" calls for a certain vigilance, the second called "criticism" must lead to recovery measures.
Resources
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