ABSTRACT
This is a short introduction to local government finances in Denmark. It is at the same time a description of the organisation of the local government sector in the Scandinavian countries.
These are old kingdoms, dating back more than a thousand years-though the borders in the old days changed frequently, depending on the skill of the different kings. They understand each other’s language and their social organisation and culture is very similar. Moreover they are small countries: the population in Denmark is 5.1 million people, in Norway 4.2, and in Sweden 8.4, bringing the total to no more than 18 million inhabitants.
