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The study examines the balance sheets of the provincial capitals in order to determine the fiscal behaviour of the communes at the beginning (1976) and end (1993) of the period of evolution in the communal taxation system considered. The analysis uses the consolidate balance sheets of the communes and of the agencies dependent on them. The use of consolidated data alters the results of previous analyses and makes them more reliable. A well as spending differentials, also examined are tax and tariff policy, as well as the specific impact of state transfers on budget decisions, clientelistic policies, and the comparative dynamics of transfers to persons and to local agencies and their possible impact on national cohesion. The study uses statistical/economic methods of analysis, yielding results that call previous findings into question.