One of the pillars of the performance of a local administration is its ability to collect revenues, and it is to this set of indicators that the following analysis is devoted. The financial management of a municipality is not merely a matter for technicians and experts; rather, it constitutes the enabling condition that allows the authority to fulfil its responsibilities towards citizens. If an authority is unable to collect the revenues it has assessed, it will not be able to spend and, therefore, will not be able to function. For this reason, it is essential to address this issue.

Here our report.