Categorizing fiscal autonomy in three levels
| Fiscal autonomy | LGs | % | Cut off point for fiscal autonomy (own revenues/total current revenues) |
|---|---|---|---|
| Low | 90 | 33.5 | Lowest to 56.53% |
| Middle | 89 | 33.1 | 56.54–78.18% |
| High | 90 | 33.5 | 78.19% to highest |
| Total | 269 | 100.0 |
| Fiscal autonomy | LGs | % | Cut off point for fiscal autonomy (own revenues/total current revenues) |
|---|---|---|---|
| Low | 90 | 33.5 | Lowest to 56.53% |
| Middle | 89 | 33.1 | 56.54–78.18% |
| High | 90 | 33.5 | 78.19% to highest |
| Total | 269 | 100.0 |
Source(s): Authors’ own work
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