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

Table 4.

Types of financial instruments used by the municipalities

Specification No Yes
N % N %
Subjective exemptions from local taxes and charges 1386 74.0 488 26.0
Local tax and fee allowances 929 49.6 945 50.4
Extensions of the period of payment of local taxes and charges 1106 59.0 768 41.0

Source: Authors’ study