Chapter 1. Classical Theories of the Financial Health of Local Authorities
DOI:
https://doi.org/10.66860/djg.v.i.38Keywords:
Financial health, Local finances, Indicators, OECD, Standardization, Situated assessmentAbstract
This chapter provides a critical review of the dominant approaches to local financial health (viability, solvency, sustainability) and the performance indicators used in OECD countries. It shows how technocratic standardization tends to obscure power relations, territorial inequalities, and the institutional conditions under which figures are produced. By deconstructing the universalization of fiscal models, the chapter argues for a situated assessment, attentive to structural asymmetries and the political uses of budgetary instruments, in order to prepare for a cautious transposition to fragile contexts.
