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Article 146
The State engages itself to implement the following measures:
• division of the competences between the State and the Decentralized
Territorial Collectivities;
• division of the resources between the State and the Decentralized
Territorial Collectivities;
• division of the public services between the State and the Decentralized
Territorial Collectivities.
Article 147
The resources of a Decentralized Territorial Collectivity include notably:
• the product of the taxes and assessments voted by its Council and directly
received in favor of the budget of the Decentralized Territorial Collectivity;
the law determines the nature and the maximum rate of those taxes and
assessments taking duly into account the charges assumed by the
Decentralized Territorial Collectivities and the global fiscal charge imposed
on the Nation;
• the part that reverts to it by law on the product of the taxes and
assessments received in favor of the budget of the State; that part that is
automatically deducted at the moment of the collection, is determined by
the law according to a percentage that takes into account the charges
assumed globally and individually by the Decentralized Territorial
Collectivities and to assure a balanced economic and social development
between all the Decentralized Territorial Collectivities on the whole of the
national territory;
• The product of the subsidies, allocated or non- allocated, consented by the
budget of the State to all or each one of the Decentralized Territorial
Collectivities to take into account their particular situation, or to
compensate, for those Decentralized Territorial Collectivities, for the
charges caused by the programs or projects decided by the State and
implemented by the Decentralized Territorial Collectivities;
• The product of non-refundable external aid and the product of donations to
the Decentralized Territorial Collectivities;
• the revenues from their patrimony;
• the loans of which the conditions of subscription are established by the law.
SUB-TITLE II: OF THE STRUCTURES
• Municipal government
CHAPTER I: Of the Communes
Article 148
The Communes constitute the basic Decentralized Territorial Collectivities.
The Communes are urban or rural considering their demographic basis reduced or
not to an urbanized agglomeration.
Madagascar 2010
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