Les recettes & les dépenses
Selon l’article 72 de la Constitution, “les collectivités territoriales ont vocation à prendre les décisions pour l’ensemble des compétences qui peuvent le mieux être mises en oeuvre à leur échelon”.
Ainsi les communes, départements et régions assurent l’organisation et le fonctionnement de nombreux services publics que la loi leur a confiés.
p.25 à 75 Finances Locales
p. 111 à fin – doc frse
p. 167 à 213 – guide
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