Financial ratios defined by the General Code of Local and Regional Authorities.
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This dataset includes 10 indicators (11 indicators up to 2013 and 10 since 2014) to estimate the financial health of communities. It can be used to compare financial data between communities of the same strata. In order to use them, it is essential to know the methods of calculation in order to discern its advantages and limitations. The financial ratios are defined by the General Code of Local and Regional Authorities, Article R3313-1 and must be published by the community for the benefit of its administrators.
**Glossary**
Tax Potential Mobilisation Factor (TFCM)
tax revenue/tax potential: measures the level of tax burden exerted by the community on its taxpayers. This is the relationship between the actual tax revenue and the tax potential.
DGF
overall operating allocation
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