The tax data of the DGCL were used to make it possible to situate each municipality in relation to the financial potential and the average fiscal effort of its demographic strata DGF. Case No 1 (– –): Financial potential per capita less than the average financial potential of the stratum & fiscal effort greater than the average tax effort of strate Cas N°2 (–+): Financial potential per capita less than the average financial potential of the stratum & tax effort less than the average tax effort of strate Cas N°3 (+ –): Financial potential per capita above the average financial potential of the stratum & fiscal effort greater than the average tax effort of the Cas N°4 stratum (+ +): Financial potential per capita above the average financial potential of the stratum & tax effort less than the average tax effort of the stratum
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