Based on the Walloon experience, this article highlights the links between the characteristics of space and the Communities’ mode of financing. This contribution is made up of four main parts. First, we will summarize the evolution of urban geography over the last 50 years. Second, we will recall the main objectives of the public authorities in the field of land planning. In the third chapter, on the basis of Van der Haegen’s typology, we will underline the major differences in receipts and expenditures between the principal types of municipalities. In the last chapter, we will stress some contradictions between land planning objectives and the fiscal tools used to finance local communities. This study should allow us to build a new financial architecture for our municipalities, notably by means of fiscal tools supporting the planning objectives.
Hanin, Y., & Dubois, O. (2005). Centres et périphéries : entre développement territorial soutenable et financement des collectivités locales. Belgium. Ministerie van Financien. Documentatieblad, 65ème année(2), 87-106 (2ème trimestre ). https://hdl.handle.net/2078.5/206044 (Original work published 2005)