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. 2021 Nov 27;21(4):665–686. doi: 10.1007/s11115-021-00569-7

Table 1.

Instruments of anti-crisis policy of municipalities

Revenue policy instruments Expenditure policy instruments

Fiscal policy:

e.g. tax exemptions, lowering tax rates, extending payment periods, write-off of tax arrears

Direct support for entrepreneurs:

e.g. loan suretyship

Instruments related to fees for services:

e.g. exemption from the fee for a permit to sell alcohol

Expenses on improving safety

Pricing policy:

e.g. lowering the fees (prices) for using community premises, reducing the fees for municipal services (e.g. water supply, waste disposal, kindergartens)

Expenses for informational and educational purposes
Investment expenditures

Source: Own study