Finnish municipalities enjoy ample fiscal autonomy and provide or arrange the provision of a large share of public services. In recent years, their spending and debt has been increasing steadily, especially because of population ageing and increases in the cost of health care and social...

There is a high diversity in the possibility of raising funds for municipalities; in particular the possible sources of revenue for financing the municipalities are high. There are certain ways of financing, which are represented in all municipalities, regardless of their economic structure, the...