Publisher's Synopsis
The financial autonomy granted to decentralized local authorities is reflected in the financial powers granted to communal bodies in general and to the representative of the municipal executive in particular, i.e. the mayor. these powers promote good governance, both administrative and financial, and contribute to the consolidation of democracy. These powers are deployed in a context marked by decentralization and the liberation of administrative structures. In this sense, the mayor, who appears to be one of the pivots of this process, should occupy a privileged place in local financial management in accordance with the principles of decentralization. However, a closer look at reality reveals a discrepancy between the formation of financial autonomy and the mayor's room for maneuver. Indeed, these powers are diluted in their consistency with what they should be.
