The financial crisis has had serious consequences for local governments, which provide 70 % of public investment. First of all, it has an impact on their resources, which at best stagnate, or even regress, as in the case of the contribution, on the value added of undertakings or certain contributions made by the State. In addition, like all economic players, they are confronted with the credit crisis and therefore struggle to finance their investments. Thus, in the absence of a rapid exit from the crisis, it would have been the only option to postpone, or even cancel, certain investments or to leverage tax by increasing the taxes over which they still have the power to apply rates.