The survey studied the opinions of municipal leaders (municipal managers and chairpersons of municipal executive boards) on how to improve municipal finances. Respondents evaluated how acceptable and effective certain measures would be: e.g. borrowing, increasing taxes, cutting or privatizing services, introducing service fees, delaying investments, accountability in municipal institutions, reducing salaries, laying off/reducing staff, reducing governmental control. Respondents were asked to what extent they agreed with a number of statements relating to municipal finances, administration, services, taxation and democracy, the number and size of municipalities, relations between the government and municipalities and the effects of EU membership etc. Opinions on the preferred measures to cut municipal expenditure were charted: should municipalities increase local taxes, cut services or make citizens pay for them, and which services could be cut. Respondents were also asked which of the services currently provided by municipalities could be left to other bodies (governmental or non-governmental organizations, private enterprises or citizens themselves). The survey carried a set of attitudinal questions about the consolidation of municipalities. Respondents rated the usefulness of some national and regional bodies (e.g. various ministries, universities, Statistics Finland, The National Land Survey) to their municipality. Background variables included respondents' sex, status in municipal administration, municipality size and province.

2003