The effectiveness of the merger reform on the

financial measures of Greek Municipalities:

The "Kallikratis" Reform

A dissertation submitted by candidate 32154 to the Department of Government,

the London School of Economics and Political Science, in part completion of the
requirements for the MSc in Political Science and Political Economy.

September 2014
[Word count: 10882]

ABSTRACT. In Greece, the first structures of local government existed since the Ottoman
period, and gradually evolved, increasing their powers. During "Metapolitefsi" (the period
after the military Junta of 1967-1974), a slew of reforms aimed at gradually reducing the
number of Municipalities and at the decentralisation of power. The most recent reform
concerning Greek local government is the "Kallikratis" reform, which was passed in the
Greek Parliament in 2010 under the burden of the financial crisis plaguing the Greek
economy. The primary objective of "Kallikratis" was the fiscal consolidation of Municipalities
and the improvement of their financial measures, which would be achieved mainly by
reducing their operating costs. According to the rapporteurs of the reform, the operating
expenses of the municipalities would be limited through the measure of compulsory
mergers promoted, as well as by a series of accompanying measures relating to the
reduction of staff, enhancing transparency and fighting corruption at a local level.
This dissertation examines the effectiveness of the merger reform of "Kallikratis" on the
financial measures of the merged municipalities compared with the unmerged. For this
reason, financial data of 2010, concerning the period before "Kallikratis", is compared with
that of 2011 and 2012, where the reform was implemented. At the same time, a more
general approach to the financial figures of Municipalities is attempted in order to study and
interpret the changes of their finances amid the economic crisis.
Our results show that the effectiveness of the measure in improving the finances of merged
Municipalities over the unmerged ones and more specifically, changes in their operating
expenses are not significantly noticeable. Therefore, the improvement of the budgets of
municipalities during the crisis, which indeed was achieved, was mainly due to other factors
that are associated with the intensification of tax collection measures that led to an increase
in revenue for municipalities, as well as the austerity policy applied at the level of social
benefits.

ii

Contents
1. Introduction ........................................................................................................................... 1
2. Related Literature .................................................................................................................. 3
3. Context and the "Kallikratis" reform ..................................................................................... 7
4. Data and Method ................................................................................................................ 10
4.1 Data and Variables......................................................................................................... 10
4.2 Method .......................................................................................................................... 13
5. Results ................................................................................................................................. 17
5.1 Examining the null hypotheses...................................................................................... 17
5.2 Summary of the null hypotheses results ....................................................................... 21
5.3 Overall variations of measures ...................................................................................... 23
6. Discussion ............................................................................................................................ 24
7. Conclusion ........................................................................................................................... 28
8. References ........................................................................................................................... 29
9. Appendix .............................................................................................................................. 31
1. Data (Non-economic data) .............................................................................................. 31
2. Data (Economic data, 2010-2011) ................................................................................... 35
3. Data (Economic data, 2012) ............................................................................................ 40

iii

1. Introduction
The Local government is a structural element of the administrative structure of modern
states and one of the main pillars for efficient political, economic and social function in
democratic systems. In Greece, the first local government structures were already set up
since the Ottoman period, and gradually evolved, introducing democratic representatives
nominating processes and increasing their responsibilities. The Constitution of 1975
appointed the municipalities and communities as the first step of administration of the
country, giving them administrative autonomy for the first time, with state supervision.
During the 1980s, the Laws 1416/84 and 1622/86, adopted incentives for voluntary
amalgamation of municipalities and communities to new municipalities, without these being
proven to be effective, however, as fewer than 400 municipalities (out of a total of 5,775)
utilized these incentives. In the same direction of strengthening the previously multifragmented municipalities and communities, by the Law 1416/84, 572 Development Links
were created and by Law 2218/94, 492 local councils were created, aspiring to become poles
of attraction of local political and economic activities in order to contribute to the creation
of new strong municipalities with voluntary amalgamation.
During the 1990s, the "Administrative reform Kapodistrias", that was implemented in final
form in 1999, contributed to the creation of fewer and stronger municipalities with
mandatory coalescence, contributing to the gradual modernization of the administrative
system in the country. The local government of 5,318 communities and 457 municipalities
was replaced by 914 municipalities and 120 communities with parallel institutional
introduction of 13 regions ("peripheries") and 51 prefectural authorities, including 3
extended prefectural authorities.
The effort to further reduce the number of Local Authorities intensified under the burden of
the fiscal crisis of 2009-2010, where in addition to the strengthening of the local authorities
and their increased responsibilities, first priority was their reorganization, aiming at fiscal
consolidation of negative budgets experienced by the vast majority of municipalities (75% of
municipalities were in deficit in 2010). This target was to be enforced through the
"Kallikratis" reform that was voted by the Greek Parliament in 2010. The mergers of
municipalities and communities promoted, leading to the limitation of legal persons, the
reduction of operational costs and the exploitation of scale economies (YPES, 2010a) created
expectations for significant capital savings that would contribute to the overall fiscal
consolidation of the national economy.
This dissertation deals with the performance evaluation of the merger measure of
"Kallikratis" reform, and aims to draw conclusions, both on the effectiveness of the
implementation of the measure, and on the characteristics which formed the financials of
municipalities amid economic crisis. The structure of the dissertation is as follows: The next
section describes the related literature, both at the domestic level for the Greek Local
Authorities, as well as internationally, for research related to the economic measures of
municipalities. Section 3 presents the theoretical background associated with the
description of the reform and the goals set by its rapporteurs. The next section covers the
1

description of data and variables used and the method applied. Section 5 presents the
results of the method. Section 6 follows with the analysis of the results for the performance
of the merger measure and their interpretation, and general conclusions about the change
in the economic measures of Greek Municipalities amid crisis. The final section provides the
conclusions reached.

2. Related Literature
The related literature on the Greek local government and its reforms cannot be regarded as
very rich; it basically consists of theoretical approaches of models and reforms that have
been attempted and are descriptive in nature. Empirical studies and analyses with figures
and practical data on the economics of the municipalities are very rare. Particularly during
the crisis, from 2010 onwards, which is addressed in our work, the existing literature reports
on local government relates to the descriptive analysis of the new model of "Kallikratis",
with its economic implications simply referred to as projections based on estimates of the
rapporteurs of the reform.
Hlepas and Getimis (Nikolaos Komninos Hlepas & Getimis, 2011) undertook an assessment
of the reforms of local government, dividing the period since 1981 in three phases: the first,
1981 to 1995, is characterized by the effort to decentralization and strengthening of local
government, the second, from 1996 to 2000, relates to improving the efficiency in the
context of European integration and the third, since 2001, concerns the most recent
reforms. Their research concluded in the existence of strong input legitimacy, in the first
wave of local government reforms (1981-1995), in contrast to coordination and steering that
remained weak, with efficiency not being a major priority. In the second wave (1996-2000)
output legitimacy as well as coordination and steering improved, while input legitimacy
became weaker. The most recent reform wave aimed at eliminating the problems created by
previous reforms, with a focus on efficiency, coordination, transparency, control and
accountability deficits, with the results, however, being somewhat questionable. HLEPAS
acted on similar grounds regarding the classification of reforms (Nicolaos Komninos Hlepas,
2010), further noting the period 2004-2009, where the role of local governments is
characterized by neo-conservative options and dilemmas of the New Democracy
government, with several minor changes being promoted, following a legalistic and "properhousehold" approach. During this period, legal and fiscal controls on local government have
been enlarged and stressed, while at the same time, the government promoted publicprivate partnerships but rather restrained from privatization.
Calliope Spanou (Spanou, 1998) emphasized the effects of the European integration of
Greece in local government, stressing that the responsiveness to the European constraints is
not only a matter of institutional reform, but is also conditioned by a variety of extrainstitutional, informal processes relative to state-society relations and politicsadministration interaction and hence the full policy convergence depends on the
peculiarities of the Greek political-administrative system. However, the integration of Greek
municipalities in European programmes of the European Social Fund (ESF) and the increased
contacts and cooperation with local government authorities of other member states,
assessed in breaking the isolation of (first- and second-tier) local government and its
dependency on the national state, profoundly affecting centre-periphery relations. Ralli
Gekas, examining the factors that influence the economic behaviour of municipalities,
highlighted the direct link of it with the geographical position of the municipality (for
example its classification as mountainous or flat, or if an island or mainland), its

administrative position and the density of its population. At the same time, she highlighted
the crucial role the irregular grants played on the economic behaviour of Local Authorities.
In terms of more specific reforms, Alexander Sideridis (Sideridis, 1988) deals with the
introduction of the information system LAIOS (Local Authorities Information and
Organizational System) in local governments, which is intended to support automatic
decision making, by including the efficient use of new information tools. His analysis
concludes that, under LAIOS, it is possible to handle the administrative needs of local
governments, as the detailed programs and the methodological steps proposed for the
implementation of the system allow the progressive development of a highly effective
information system suitable for decentralized local government with autonomy and selfsufficiency. Cohen, Kaimenaki and Zorgios (Cohen, Kaimenaki & Zorgios, 2007) analyze the
introduction of accrual accounting in Greek municipalities, in late 1996, which intended to
decrease the Stage Budget expenditures by rationalizing and controlling the state subsidies.
Although the main obstacles regarding accrual accounting implementation in municipalities
were overcome through a short, non-resource demanding process and the assessment
procedure was well received by all interested parties, the attitude of the staff in the
accounting departments of municipalities as well as the actions and omissions of external
parties such as legislative bodies and supervising authorities were the main factors that
seriously affected the initial failure of IT introduction. The information content of accrual
accounting financial ratios for cross sectional municipalities' comparisons is also discussed by
Cohen (Cohen, 2008), who concluded that the assessment of financial performance of
municipalities through traditional financial ratios is influenced by macro-economic factors,
such as GDP, population, real estate values, tourist development and whether the
municipality hosts the prefecture capital. Cohen, Doumpos, Neofytou and Zopounidis
(Cohen, Doumpos, Neofytou & Zopounidis, 2012) have developed an operational model for
evaluating the financial viability of local municipalities in Greece based on a set of
customized to the local government context financial ratios. The model, which has been
developed by using information retrieved by accrual financial statements from Greek
municipalities for both 2007 and 2009, succeeded in correctly classifying distressed
municipalities according to a benchmark set by the central government in 2010.
Proceeding to more recent literature associated with references to the "Kallikratis" reform,
Christoforos Skamnakis (Skamnakis) dealt with the relationship between the size of local
authorities and social benefits, both for the "Kapodistrias" and "Kallikratis" reforms,
emphasizing that in the first case, though the average size of local government bodies
underwent a significant increase, many remained relatively incapable of deploying all the
powers provided for under the new institutional regime and their dependence on the
centre, particularly when it came to funding, imposed significant limitations on the
potentialities of the new local self-government bodies and the efficacy of their interventions.
In the case of "Kallikratis" reform, he stresses that although the role and the importance of
local government institutions is being expanded so that they now comprise important policy
making poles at the local level, the prevailing climate of austerity in public finances
precludes any support from the state budget for local government organizations, and on the
terrain of social services an absolute incapacity is evident to sustain functions that are
evaluated as being both timely and crucial for local communities.
4

Romea Manojlovic (Manojlovi, 2010) deals with the description and the predictions of the
"Kallikratis" reform, as the real answer for the "Kapodistrias" failure for decentralization, as
Greece remained the most centralized country in Europe. The main reason for the reform is
to reduce the costs that highly centralized local government produces and Greece is
expected to generate 1.5 billion savings from this reform (MoF, 2010) by the merging of
local units, and the reduction of the number of employees. However, he mentions two facts
that cause doubt whether this reform will actually lead to decentralization, which have to do
with the problem of finances, as there is no point in giving local units new competences if
they do not have enough resources to exercise them, and also the problem of the creation
of seven directorates general, which shows that the state is not ready to cease its power.
Stella Ladi (Ladi, 2014) analyzes the effect of critical junctures and paradigm shift on Greek
public administration reform in light of the economic crisis. She characterizes the
"Kallikratis" reform as a second order change, because although it does not change the goals
of local administration, it reshuffles the responsibilities between local governments and
regions and she further adds the economic goals of the reform, which is 0.5 per cent of GDP
budgetary savings by the end of 2015. However, all these references are associated with
possible predictions and descriptive analyses of "Kallikratis" rather than empirical evidence
on its real effects.
At an international level, literature on both empirical evidence and theoretical approaches
exists on the economics of local government, but does not include the analysis of reforms
with the same features and the same situational background with that of Kallikratis reform
in Greece.
Jordahl and Liang (Jordahl & Liang, 2010) by examining the Swedish municipal amalgamation
reform of 1952 found that municipalities that merged in 1952 increased their debt between
1948 and 1952 when the reform could be anticipated, which is explained by the incentives
to free-ride on their amalgam partners. In a similar research on the performance of
amalgamations in the Israeli municipalities in 2003, Yaniv Reingewertz (Reingewertz, 2012)
found that the amalgamations resulted in a decrease of about 9% in municipal expenditures,
while the level of services provided to the residents of the amalgamated municipalities were
unaffected. Also, DOLLERY and CRASE (Dollery & Crase, 2004) examined the municipal
amalgamations in Australia, arguing that substantial economic benefits inevitably flow from
fewer, larger municipal councils.
Foucault, Madies and Paty (Foucault, Madies & Paty, 2008) examined the existence of
spending interactions between French municipalities and found that such interactions do
exist between neighbouring municipalities as regards primary and investment expenditures,
and also they found evidence consistent with the opportunistic behaviour of local
governments, which increases all categories of public spending in pre-electoral periods.
Corresponding interactions were examined in Spain too, with data from 1999, by Albert
Sol-Oll (Sol-Oll, 2006) who emphasized on spillovers resulting from local expenditure
policies. He concluded that the existence of both "benefit spillovers" arising from the
provision of local public goods, and "crowding spillovers" from the crowding of facilities by
residents in neighbouring jurisdictions is confirmed.

Loikkanen and Susiluoto (Loikkanen & Susiluoto, 2005) studied the cost efficiency of basic
welfare service provision in Finnish municipalities during the period 1994-2002, and
confirmed the existence of considerable cost efficiency differences between the
municipalities, which remained stable during the examined period, as well as a positive
correlation between efficiency and smaller and southern municipalities, and a negative one
for municipalities located in the peripheral northern parts of the country. They also found
some evidence proving that characteristics such as high wages, large population and high
unemployment levels tend to reduce efficiency of municipal service provision. Ferraz and
Finan (Ferraz & Finan, 2009) using reports from an anti-corruption program in Brazil,
concluded that accountability affects the corruption practices of incumbent politicians, with
less corruption in municipalities where mayors can get re-elected, where there is more
access to information and the likelihood of judicial punishment is higher.
Carlsen, Langset and Ratts (Carlsen, Langset & Ratts, 2005) by examining the relationship
between mobility conditions and tax level among municipalities in Norway, taking into
account neighbourhood effects and the endogeneity of mobility conditions, found a negative
correlation between these two factors. Benny Geys (Geys, 2007) focusing on the causes of
electoral and policy cycles, in Flemish municipalities, argues that the level of political
fragmentation of the government affects both the need for and possibility to engage in
opportunistic policy cycles. Heyndels and Smolders (Heyndels & Smolders, 1994), also using
data from Flemish municipalities, suggest the existence of important illusionary effects,
focusing on the empirical estimation of the four major sources of fiscal illusion, namely the
flypaper effect, renter illusion and the complexity and elasticity of tax systems.
Therefore, from the analysis of the related literature, apparently, there is a particularly
broad, unexplored field of investigation related to empirical evidence in Greek local
government, and more specifically during the period of the fiscal crisis in Greece since 2009.
Based on this, the current dissertation aims to fill this gap specifying the direction of
research on the economic performance of "Kallikratis" reform and mergers of Greek
Municipalities that it induced. Following, is an analysis of the political and economic
framework of the reform, under the weight of the economic crisis, accompanied with a
general description of the provisions and objectives of "Kallikratis".

3. Context and the "Kallikratis" reform

Greece, since the end of 2009, is going through a period of severe economic crisis, with a
national debt reaching 180% of GDP and a deficit of 13% in 2010. The recession in Greece
that reached 7%, brought unprecedented disorder in both economic and social terms such
as nationwide protests against cuts in wages and pensions, high unemployment, as well as
high and unequal taxation of individuals incomes (, 2014). In order for the
European Union to tackle the financial crisis it was forced to propose immediate measures
to cut public spending in the country, through a mechanism that was first established and
composed of by the International Monetary Fund (IMF), the European Union (EU) and the
European Central Bank. This financial assistance mechanism was dubbed as the "Troika".
Especially in the case of Greece, it established a financial aid package, which would be
available in successive instalments depending on the country's fiscal progress. This
commitment came in the form of Memorandum 1 and 2 which were passed, first by the
PASOK government in 2010, with Prime Minister George Papandreou and the second by the
coalition government of New Democracy, PASOK, and Democratic Left in 2012, with Prime
Minister Antonis Samaras. The measures of the two Memorandums consisted primarily of
public spending cuts, reductions in wages and pensions, increasing tax rates and adopting
extraordinary levy. At the same time but to a lesser extent, restructuring reforms were
promoted, however, again, with the basic purpose of fiscal consolidation and savings.
The "Kallikratis" reform was voted by the Greek Parliament in 2010, amid crisis, but having
been already announced in the pre-election commitments of PASOK in October 2009. The
municipal elections of November 2010 were held under the new administrative structure,
and the provisions were implemented by early 2011. The innovation of "Kallikratis" reform,
in accordance with the recommendation of the Greek Ministry of Interior (YPES, 2010b),
concerns not only the reformation of all tiers of Local Government but also in that it is
combined with the substantial transfer of responsibilities and rationalization in both internal
functioning, and the distribution and management of human and financial resources.
"Kallikratis" aimed at a uniform and coherent treatment of the two degrees of local
government set up by the Municipalities and Regions as well as the Decentralized
Administrations aiming at state decentralization. It established elected Regional
Government within the limits of 13 existing regions, replacing the 76 administrative units in
the second tier of local government1. It proceeded on to the merger of Municipalities, with
the establishment of 325 new powerful Municipalities, according to objective criteria
relating to demographic characteristics (number of citizens, number of inhabitants,
population density, allocation of housing), spatial characteristics (merger of municipalities
with territorial continuity, application of the principle of "one island one municipality"),
social features (average size of household, educational indicators, proportion of aliens),
financial information (employment, employment structure, job mobility, income),
geographical characteristics (shape, accessibility, infrastructure networks), developmental
criteria (structure of the local economic activity, availability of educational and research

54 Prefectures, 3 Extended Prefectural Authorities 19 Provincial

organizations, participation in EU and national programs) and finally, cultural and historical
criteria.
Furthermore, "Kallikratis" defines the operation of 7 Decentralised Administrations with
state and non local duties, while sanctioning metropolitan functions in Attica and
Thessaloniki to address issues on transport and communications, environment and quality of
life, spatial planning and urban landscaping, as well as civil protection and security policy.
That even strengthens the intra-Community decentralization of power and responsibilities
with the creation of municipal and local communities with enhanced powers. In addition,
the public legal entities and businesses of municipalities are drastically reduced from 6.000
to 1.500, while the approximately 60,000 members of their administrations are reduced to
20,000 members of municipal councils.
In addition, "Kallikratis" creates a new model of economic management. This includes
establishing Independent Autonomous Supervision Service of Local Authorities with the
chief, Legal Auditor being selected by the Special Selection Board of Supervisors (EI.S.E.P.). It
also defines the obligation of local authorities to undergo screening by the Court of Audit for
any expenditure they wish to make, and the commissioner of the Court Council monitors
and has the ability to impose penalties, not only for the costs but also for collection of
revenue. Moreover, the Court of Audit performs a generalized pre-contractual audit on
contracts over 100,000 contracted by the municipalities, their legal entities and businesses.
In the context of e-Government, each municipality is required to display on their website a
budget summary and quarterly report on the progress of implementation, while it is
compulsory for the decisions made for any expenditure to be posted on the Internet (System
"Di@ygeia") so they can be executed. Regarding the recruitment of permanent and seasonal
staff in local authorities all these are regulated by the Supreme Council for Civil Personnel
Selection (ASEP). In addition, limits on borrowing by municipalities have been set, and a
special consolidation program is provided for the municipalities that are in debt. Finally,
there is a limitation on establishing Legal Entities governed by public or private law to
municipalities, with a specific number per category, in relation to the population.
Moreover, in the direction of reducing operating costs of municipalities through the
reduction of staff for the local government, according to a report by KEDE2 (KEDE, 2012),
they suffered a decrease in the number of mayors by 69% and the number of municipal
councillors by 43%. The Presidents of Municipal Councils were reduced by 64%, the vicemayors by 35% and Special Advisors by 60%. Reductions in salaries of mayors are at the
levels of 18% from January 2011 and 28% from September 2012, respectively. Reductions in
salaries of Special Advisors, Scientific Partners and Special Partners of Municipalities range
between 50% and 70%, depending on the population category of the municipality.
Therefore, it follows that the design of the "Kallikratis" reform concerns the radical
restructuring of local government, aiming at fiscal consolidation of municipalities, and the
contribution of local government in the overall fiscal consolidation of the state. The
objective of the "Kallikratis" reform, therefore, is clearly in the direction towards effective
cost cutting and the rationalization of municipalities budgets. This is done through the
process of mergers, which will lead to the reduction of administrative structures and
2

Central Union of Greek Municipalities

institutions, as well as reducing staff in municipalities and thus drastically reducing their
operating costs. Contributing to this, are the provisions for the limitation of the Legal Entities
of municipalities, and thus their cost, as well as the provisions for establishing transparency
in wage determination procedures and the implementation of expenditures. Therefore, the
effectiveness of the rules relating to mergers of municipalities which were introduced by
"Kallikratis" as well as the overall financial management of municipalities will be the subject
of our research which is analyzed in the next section.

4. Data and Method

4.1 Data and Variables
As mentioned above, our study will build on the analysis and comparison of the financial
figures of the municipalities before and after the implementation of the "Kallikratis" reform.
To be able to compare the financial aggregates, the data collected concern, initially, the year
of 2010 which was the year of the reform vote in the Greek Parliament, but which relate to
the previous structure of the local government, as that is described by "Kapodistrias". These
data are not affected by the "Kallikratis" reform and will be used as a point of reference for
comparison with the corresponding financials of municipalities after the reform
implementation. For this comparison, we will use data from the first year of implementation
of "Kallikratis" in 2011, where the municipalities are now in their final form after the
imposed mergers. These figures reflect the influence of the mergers on the finances and will
be compared with those before the reform. Also, since in these procedures, the economic
and fiscal adjustment is likely to require the completion of a transitional phase, for the
validity of our results, the corresponding financial figures for the year 2012 will also be
studied, where it is considered that the merger measure of municipalities will respond to
economic figures, as was intended by the reform, and will also be compared with the
corresponding figures of 2010.
The sample used will consist of 325 units, as the number of municipalities that arose after
the relevant merger. We will make use of cross-section data, which for the financial figures,
however, were obtained separately for each year. Before we proceed to describe the
response and explanatory variables to be used in our model, it is worth highlighting an
adjustment made to the data of 2010 so that they are comparable with the years following
the reform. The data collected for 2010 on the finances of municipalities concerned the 914
municipalities and 120 communities, as they had been formed by "Kapodistrias". The data
used in our research was obtained for each merged "Kallikratis" municipality, as the sum of
data of the "Kapodistrias" municipalities from which the new municipality is composed of, as
follows:
(4.1)
where
is the corresponding variable of the new "Kallikratis" municipality in
2010, the number of fused "Kapodistrias" municipalities forming the new "Kallikratis" one,
and
the corresponding variable of the "Kapodistrias" municipality
merged into the new "Kallikratis" one. The figures of the municipalities that were kept
unchanged were not subject to adjustment.
The basic measures whose changes will be examined concern the revenues and expenses of
municipalities per year. By the term revenues we mean total revenue per municipality,
without cash balance, as they result from the sum of own funds and government grants
"Central Independent Funds" (KAP) (which include "Communal Decision of Local
Government Funds" (SATA)), which will be explained below:
(4.2)
10

where stands for 10, 11, 12 respectively. By the term expenses, we mean total costs per
municipality, without provisions and reserves, including any financial obligation of the
municipalities, which we will divide into two categories; operating costs, which will be
analyzed below, and non-operating costs:
(4.3)
From these variables, we constructed differences of revenues and expenses, as follows:

(4.4)
In addition, for the comparison of these figures for the years after the implementation of the
"Kallikratis" reform, with those of 2010, we constructed the differences of the differences of
revenues and expenses for the years 2011 and 2012 to 2010, which will be the basic topic of
interest, as well as the differences in the respective years of revenues and expenses
separately:

(4.5)
(4.6)
(4.7)
where

stands for 11, 12.

Also, data was collected, as mentioned earlier, regarding government grants SATA and KAP
of municipalities and for their operating costs. The KAP (Central Independent Funds) come
from central government tax rates (income tax and legal entities (20%), road tax (50%), real
estate transfer tax (3%) and tax on interest on bank deposits (20%)). The product of Central
Independent Funds is allocated each year in three categories, based on the relevant
legislation: that of SATA (Communal Decision of Local Government Funds) relating to the
financing of investment activities of the municipalities, the general revenue of the
municipalities that can be allocated to any expenditure, and the Financial Development
Program "Theseus", the successor to the Special Program for Local Government ("EPTA"), in
2004 (, 2011). The operating expenses of municipalities include the fees and
expenses of personnel and general operating costs (EETAA, 2010). It should be noted that
the main objective of "Kallikratis" is to reduce operating costs. This data, as well as the
corresponding revenues and expenses of the municipalities described above, were collected
by the Greek Ministry of Interior, Directorate of Local Government Finance - Department of
Processing and Monitoring Financial Data of Local Government.
As in the case of the difference of revenues and expenses for municipalities, we constructed
the differences in figures above for the years 2011 and 2012 to 2010, to allow the study of
their change after the implementation of the "Kallikratis" reform:

(4.8)
(4.9)
(4.10)
11

The remaining variables used refer to non financial data which is potentially related to the
financial management of municipalities and for which we want to control for, so as to
increase the validity of our results. The variables are divided into three categories: general
aspects of municipalities, the political elements and geographical data. These figures apply
to the municipalities as they were formed by the "Kallikratis" reform.
Included in the general data of the municipalities is their population, their area and
multitude of the "Kapodistrias" municipalities merged into the new "Kallikratis" ones. For
the population of the municipalities, the data refers to 2010 but with the "Kallikratis" form
of municipalities and it has been collected by the Greek Ministry of Interior. It is assumed
that the data remains unchanged for the three years to be studied. Data of the area of the
municipalities were collected by the Hellenic Statistical Authority (ELSTAT) and measured in
km2. The number of merged Kapodistrian municipalities forming the new "Kallikratis" ones is
1 for immutable municipalities and j for merged as described in equation (4.1).
The political elements of the municipalities concern the municipal elections of 2010, which
were the first with the new "Kallikratis" form. Specifically, data was collected on the partisan
identity of the elected mayor, the percentage of representation of the mayoral coalition in
the Municipal Council and the existing or non-prior term of the mayor. The description of
the mayors partisan identity receives four (4) values, depending on whether the elected
mayor belongs to or is supported by PASOK, New Democracy, another leftist party, or
elected as an "independent" candidate. For a description of this categorical variable, we
used the binary variables pasok, nd, left. The contribution of this variable is associated with
the political will of the current mayor to comply with the restrictive provisions of "Kallikratis"
reform, and it is expected that mayors who were adjacent to the then PASOK government to
have greater contribution to fiscal consolidation. The percentage of representation for the
mayoral coalition (perc_of_seats) is calculated as the number of seats of the coalition divided
by the total number of seats in the Municipal Council, and is associated with the ability of
the coalition to vote for and implement their political decisions. For the incumbency status
of the mayor we use the binary variable incumbent, which is expected, according to Ferraz
and Finan (Ferraz & Finan, 2009), for the financial management of incumbents to be more
vulnerable to corruption in comparison to the newly elected mayors and the fiscal
adjustment less effective. All the above data was collected by the Elections Department of
Greek Ministry of Interior.
The geographical features of municipalities are associated with the characterization of the
municipality as mountainous or not, as insular or not, or as the county capital or not. For the
description of the municipality as mountainous or not we used the binary variable mountain
and its values come from a relevant legislative provision ( 85, 2012). For the
description of the municipalities as insular the binary variable island was used, as well as the
binary variable creta, to cover the special case of municipalities in Crete that are
inconsistent with the principle "One island, one municipality" provided by "Kallikratis". For
the 52 capitals of Greek prefectures that designate the administrative division of the country
we used the binary variable capital.
Finally, it should be noted that in the case of "Kapodistrias" municipalities and communities,
the economic data collected for 2010, by the Interior Ministry, showed deficiencies in
12

specific municipalities. To fill this data gap, we constructed the variable bias, which for each
"Kallikratis" municipality is defined as:

(4.11)
where is the number of communities that form the new municipality for which financial
data is missing and the number of "Kapodistrias" municipalities that constitute the new
municipality for which financial data is missing. This variable will be used in the method
below to restrict our sample, based on the trade-off of the number of units included in our
study and the validity of their financial data.

4.2 Method
For the purposes of our research, our treated and control group will be constructed, based
on the process of mergers of municipalities. More specifically, all those "Kallikratis"
municipalities that arose from merging two or more "Kapodistrias" municipalities or
communities are placed in the treated group, while those that remained unchanged are
among the control group. In this way we will examine the effect of mergers introduced by
the "Kallikratis" reform in the financials of municipalities, by comparing the change in the
respective variables for amalgamated (treat=1) in relation to the immutable (treat=0), for
2011 and 2012 compared with 2010. This process will be in two phases. Initially, we restrict
our sample to Dataset 1 (272 units), consisting of municipalities with bias<=0.5, i.e., the
municipalities for which data is missing for 2010 in at most one community. Then, we
restrict our sample to Dataset 2 (253 units), consisting of municipalities with bias=0, i.e., the
municipalities for which all data is known.
Our study will be performed using linear models, with response variables the change in
financial figures we want to study, and in all cases both simple linear models and models
with control for the explanatory variables described above will be used, as will be portrayed
below3. Also, in all cases, the variables for which we will check the estimate and their
statistical significance will be the variable treat defined in the preceding paragraph, as well
as the variable merged that was analyzed in section 4.1, in order to examine both the impact
of mergers on economics as such, but also the intensity of mergers described by the variable
merged.
First, we will examine the relative change of the difference between revenues and expenses
for the years 2011 and 2012, compared with 2010, for the treated municipalities compared
to the control. As response variables we will use the variables
and
respectively, for both the simple and the multiple linear models. We will consider the
following null hypothesis:

The explanatory variables that will be included in the multiple linear models are: area, population,
perc_of_seats, pasok, nd, left, incumbent, mountain, capital, island, creta, sata_10_ii, kap_10_ii

13

We will examine the respective null hypothesis for the multiple linear model which includes
our explanatory variables:

As described above, these null hypotheses will be considered for both datasets 1, 2 as well
as all null hypotheses that will be described below for the other financials. These are the
following:
For the effect of mergers of municipalities on the relative change in operating costs for the
years 2011 and 2012, compared with 2010, we will examine the null hypothesis:

We will also examine the respective null hypothesis for the multiple linear model which
includes our explanatory variables:

For the effect of mergers of municipalities on the relative change of municipal revenues for
the years 2011 and 2012, compared to 2010, we will examine the null hypothesis:

The respective null hypothesis will also be examined for the multiple linear model which
includes our explanatory variables:

For the effect of mergers of municipalities on the relative change of municipal expenses for
the years 2011 and 2012, compared with 2010, we will examine the null hypothesis:

The respective null hypothesis will be also examined for the multiple linear model which
includes our explanatory variables:
14

Moreover, the same procedure will be applied for government grants SATA and KAP to
examine their possible change due to mergers of treated municipalities. The information
generated from these null hypotheses will help explain possible non-rejection of previous
cases. Thus, for the relative change of KAP for the years 2011 and 2012, compared with
2010, for treated municipalities compared to control:

The respective null hypothesis will be examined for the multiple linear model4 which
includes our explanatory variables:

The same applies to the part of KAP which constitutes SATA:

The respective null hypothesis will be examined for the multiple linear model which includes
our explanatory variables:

Following, for the particular case in which the effect of the application of the "Kallikratis"
reform in the financials of municipalities, and in particular on the revenue-expenditure gap,
proves insignificant, we will examine and assess the relevant changes of individual figures
for 2011 and 2012, compared with 2010, for average rates, in order to be able to interpret
the factors that contributed to the formation of aggregates of Greek municipalities amid
crisis, beyond the analysis for the measure of mergers which will precede it. For these
calculations we will use the average values of the variables bud_20ii, operational_20ii,
rev_20ii, exp_20ii, kap_20ii and sata_20ii, from Dataset 2, where bias=0.

In this case, as well as in the multiple linear model for sata, we will include the same explanatory variables as in
the previous multiple linear models, with the omission of the variables kap_20_ii and sata_10_ii

15

To conclude this section, it should be noted that the two different Datasets 1 and 2 were
used to examine the sensitivity of the sample concerning the trade-off of the number of
observations and the validity of the data. In the case that the results for both Datasets are
not identical, the results for Dataset 2 will be considered more valid, which contained only
data without bias in 2010. Respectively, in the case that there is a difference between the
null hypotheses for the simple and the corresponding multiple linear models, in order to
reach our final conclusions, we will rely on the results of multiple ones, involving our
explanatory variables, as they take into consideration the possible correlation between the
variable treat/merged and the other explanatory variables, and the effect on the response
variable is attributed to the correct explanatory one.

16

5. Results
5.1 Examining the null hypotheses
For the description of the results of our study, we will use the output of the models we have
built, modified, so as to appear only the elements which contribute to our findings for the
rejection or non-rejection of the null hypotheses mentioned in section 4.2. The tables5 that
are presented below are displayed separately for each variable, and concern information for
both Datasets used. Any difference between the results of the two Datasets or between
simple and multiple linear models will be resolved as mentioned at the end of the previous
section.
First, for the null hypotheses
and
which relate to the difference between
revenues and expenses of municipalities, we have the following results:

treat
Dataset 1
(bias<=0.5)

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

with explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

41190

0,936

-423700

0,378

154955

0,231

-143700

0,299

2010-2012

380461

0,388

433100

0,327

151256

0,175

-10900

0,933

budget

treat
Dataset 2
(bias=0)

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

with explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

-79515

0,887

-184000

0,709

132207

0,234

-203900

0,091

2010-2012

305729

0,523

580900

0,198

35666

0,709

-190500

0,097

budget

This table shows that the null hypotheses

and
, that there is no association
between the variables treat or merged and the change in the difference between the
revenues and the expenses of municipalities, at both Datasets and both types of models for
both years, compared to 2010, cannot be rejected at the 5% significance level. We note that
in the case of the merged variable, the existing statistical significance of the estimates of its
coefficients at the 10% level of significance, for the multiple linear model, at Dataset 2, is
accompanied by estimates with a negative sign, which either way does not contribute to the
confirmation of the expectation that the "Kallikratis" reform contributed to fiscal

In the tables to be used, the cells with p-values of the corresponding null hypotheses amounts greater than 0.1
are marked with a dark gray color, while those for which the p-values are between 0.05 and 0.1 with light gray

17

consolidation of municipalities, and therefore is not taken into account in the analysis that
follows in Section 6.
Concerning the null hypotheses

municipalities we have the following table:

relating to the operating costs of

treat
Dataset 1
(bias<=0.5)

Operating
costs

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

-55108

0,958

425200

0,508

188433

0,474

130100

0,482

2010-2012

254347

0,785

381600

0,592

192744

0,415

476000

0,022

treat
Dataset 2
(bias=0)

Operating
costs

with explanatory
variables

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

with explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

62281

0,959

742300

0,329

122531

0,608

344000

0,064

2010-2012

588607

0,588

1141000

0,230

189189

0,383

799300

0,001

This table shows that the null hypotheses

and
for the variable treat, as well as
for the variable merged for the simple model, for both years of analysis, cannot be rejected
at the 5% significance level. However, for the variable merged, for the multiple linear model,
the null hypothesis
can be rejected at the 5% significance level for 2012, compared
with 2010, and at the 10% significance level for 20116. In all cases where the estimates are
statistically significant, the results show a positive change in operating expenses for the
years 2011 and 2012, compared with 2010.
For the null hypotheses
following table:

and

relating to revenues of municipalities we have the

treat
Dataset 1
(bias<=0.5)

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

with explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

-1333984

0,232

-104700

0,882

-197642

0,485

-149900

0,460

2010-2012

-174842

0,873

675700

0,496

-63964

0,818

117000

0,688

revenues

The multiple linear model and Dataset 2 are considered more valid than the respective linear model and
Dataset 1

18

treat
Dataset 2
(bias=0)

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

with explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

-893695

0,498

990200

0,269

-228098

0,386

155000

0,481

2010-2012

656164

0,612

2372000

0,054

-116784

0,652

458700

0,145

revenues

From this table, we observe that the null hypotheses

and
that there is no
association between the variables treat or merged and the revenues of municipalities, at
both Datasets and both types of models for both years, compared with 2010, cannot be
rejected at the 5% significance level. An exception occurs in the case of the variable treat for
which, the estimate of its coefficient is statistically significant at the 10% significance level,
for the multiple model, for Dataset 27, with a positive estimate.
For the null hypotheses
the following table:

and

concerning the expenses of municipalities, we have

treat
Dataset 1
(bias<=0.5)

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

with explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

-1375174

0,214

319100

0,721

-352597

0,208

-6236

0,981

2010-2012

-555303

0,642

242600

0,831

-215220

0,477

127900000

0,702

expenses

treat
Dataset 2
(bias=0)

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

with explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

-814181

0,535

1174000

0,275

-360305

0,169

358900

0,173

2010-2012

350435

0,803

1791000

0,194

-152450

0,587

649200

0,064

expenses

From this table, we observe that the null hypotheses

and
that there is no
association between the variables treat or merged and the expenses of the municipalities,
for both Datasets and both types of models for both years, compared with 2010, cannot be
rejected at the 5% significance level. An exception is in the case of the variable merged for

As explained above, the multiple model and Dataset 2 are predominant

19

which, the estimate of its coefficient is statistically significant at the 10% significance level,
for the multiple model, for Dataset 28, with a positive estimate.
For null hypotheses
following table:

and

for the KAP grants of municipalities, we have the

treat
Dataset 1
(bias<=0,5)

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

with explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

-818798

0,523

-603000

0,581

110440

0,734

-591200

0,057

2010-2012

-1067079

0,279

-716800

0,508

-169474

0,497

-701700

0,023

kap

treat
Dataset 2
(bias=0)

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

with explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

-1386307

0,322

-733900

0,522

-101849

0,716

-615400

0,027

2010-2012

-1409523

0,192

-785300

0,491

-331687

0,124

-699500

0,011

kap

From this table we observe that the null hypotheses

and
that there is no
association between the variable treat and KAP municipality grants, for both Datasets and
both types of models for both years, compared with 2010, cannot be rejected at the 5%
significance level. In the case of variable merged, the hypothesis
can be rejected at the
5% significance level for both 2011 and 2012, compared with 2010, with the estimates of the
corresponding coefficients being negative9.
For the null hypotheses
table:

and

for SATA municipal grants, we have the following

treat
Dataset 1
(bias<=0.5)

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

with explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

-30691

0,225

-16270

0,627

-11783

0,066

-10010

0,294

2010-2012

-252243

0,000

-94780

0,019

-100487

0,000

-40970

0,000

sata

Here, as above, the multiple linear model and Dataset 2 are considered as more valid
The multiple model and Dataset 2 are predominant and the null hypothesis is rejected at the 5% significance
level
9

20

treat
Dataset 2
(bias=0)

without explanatory
variables

merged
with explanatory
variables

without explanatory
variables

with explanatory
variables

estimate

p-value

estimate

p-value

estimate

p-value

estimate

p-value

2010-2011

-26931

0,229

23470

0,394

-12542

0,005

122

0,985

2010-2012

-252373

0,000

-76920

0,034

-97392

0,000

-37900

0,000

sata

From this table, we observe that the null hypothesis

for the treat variable and
for both variables, for the year 2011, cannot be rejected at the 5% significance level10. In the
case of 2012, both null hypotheses
and
can be rejected at the 5% significance
level, with all estimates of the corresponding coefficients being negative.

5.2 Summary of the null hypotheses results

In summary, we observe that the difference between municipal revenues and expenses for
the amalgamated Kallikratis municipalities was not affected (at least positively, as
expected) by the implementation of the reform, compared to the municipalities that
remained unchanged. Regarding the change of the operating costs of municipalities, there is
a positive correlation between the operating cost and the number of "Kapodistrias"
municipalities forming the new "Kallikratis" one for 2012, compared to 2010, and that
existing correlation is tangible but less strong for 2011. Regarding revenues of municipalities,
there has been a weak positive correlation between them and the status of new "Kallikratis"
municipalities as merged or unchanged for 2012 compared to 2010. Moreover, a weak
positive correlation exists between the expenses of municipalities and the number of
merged "Kapodistrias" municipalities that form the new "Kallikratis" ones for 2012
compared to 2010. For the change of government grants KAP, there is a negative correlation
between them and the number of merged "Kapodistrias" municipalities forming the new
"Kallikratis" ones for 2012 compared to 2010, which is also tangible but less strong for 2011.
Finally, there is a negative correlation between SATA state grants for 2012 compared to
2010.
These results, which are based on the assumption described at the end of section 4.2 for the
validity of datasets 1, 2 and the simple and multiple linear models, are summarized below 11:

10

The simple linear model for 2011 will not be examined because the multiple is superior
In gray are the cells where the response variables are not affected by the corresponding explnatory ones
(treat/marged), i.e. where the corresponding p-value>0.1. The "+" represents a positive correlation between the
corresponding variables with p-value between 0.05 and 0.1, and "+++" a positive correlation with p-value<0.05.
Respectively, the "-" and the "---" represent a negative correlation with corresponding p-values, as in the
previous case.
11

21

2011-2010

treat

merged

budget

operational costs

revenues
expenses
kap

---

sata

2012-2010

treat

merged

budget

operational costs

+++

revenues

expenses

kap

---

sata

---

---

22

5.3 Overall variations of measures

In this section, we present a table with the average values of the respective tested financial
measures, for their analysis beyond the separation of merged and unchanged municipalities
done for the needs of our experiment, as well as the respective changes for the years 2011
and 2012 compared with 2010 for Dataset 2, where bias=0:

Dataset 2
(bias=0)

budget

operational costs

revenues

expenses

kap

sata

year

mean value

percentage
change from
2010

2010

-925500

2011

352300

138,07%

2012

424100

145,82%

2010

12940000

2011

15400000

19,01%

2012

14040000

8,50%

2010

19560000

2011

21670000

10,79%

2012

21140000

8,08%

2010

20480000

2011

21320000

4,10%

2012

20720000

1,17%

2010

6676000

2011

9987000

49,60%

2012

7420000

11,14%

2010

1298000

2011

1270000

-2,16%

2012

838300

-33,99%

23

6. Discussion
To draw the appropriate conclusions from the analysis above, we should start our discussion
about the results by making one important distinction; our analysis separates the overall
fiscal consolidation which possibly occured in the financials of municipalities, from the effect
that the mergers of the "Kallikratis" reform had on them. But before we proceed to the
interpretation of our results, we should recall the situational context in which the reform
took place, which is characterized by a heavy central financial crisis, with an extremely
strong impact on the real economy and on all structures of the Greek State.
Observing, therefore, the financial variables of Kallikratis municipalities, regardless of the
form they had before the reform, we conclude that the requested financial recovery was
achieved, since from a negative average budget12 per municipality in 2010, positive figures
for 2011 and 2012 were recorded. The respective increases were of about 138% and 146%
for the years 2011 and 2012, respectively, which also indicates the fiscal improvement as we
move away from 2010. In this sense, it could reasonably be assumed that, since this rapid
change coincides with the administrative reform of "Kallikratis", the positive effect that the
mergers brought about is evident and undeniable. However, with a closer look at the results
of our experimental models, this argument is rebutted.
By focusing on the process of municipality mergers, as such, which according to the
expectations would be the main reason for fiscal consolidation, by reducing operating costs
and hence total costs, contributing to positive change in the budgets, we observe that this
did not occur. More specifically, the amalgamated Kallikratis municipalities present a
relative increase in their operating costs, compared to the unchanged municipalities, which
change is more pronounced for the year 2012. This increase is, in fact, greater as the number
of merged Kapodistrias municipalities forming the new Kallikratis ones increases,
demonstrating that this change is mainly due to the inability to manage in terms of local
government, the larger sizes in regards to magnitude, population and administrative
responsibilities compared to pre "Kallikratis" sizes. This fact is consistent with the analysis of
Sotiropoulos (Sotiropoulos, 2012) on the Greek administrative system, which is
characterized by lack of relevant policy expertise, lack of skilled personnel, lack of computer
systems, the absence of modern management methods and the irrational distribution of
personnel among administrative units, facts leading to inefficient operation of Greek Local
Government.
This increase in operating costs seems to be gradually affecting the total expenses of the
merged "Kallikratis" municipalities, compared to the unchanged ones, from the second year
of implementation of the reform, as they also increased proportionally to the number of
merged "Kapodistrias" municipalities, in 2012. The merged municipalities, however, for the
same year showed a corresponding increase in total revenues compared to the immutable.
This increase, however, of the total revenues of the merged municipalities compared to the
unchanged, just managed to counterbalance their increased operating and total costs, and

12

We consider budget to be the difference between the total revenue of municipalities and their total expenses.

24

as a result, the overall effect of the mergers of the "Kallikratis" reform on the municipal
budgets is virtually absent, both for the first year of implementation, as well as for 2012.
This lack of evidence of real improvement in the budgets of the merged municipalities
compared to the unchanged, apart from the relative increase in operating costs and thus
total costs of the merged municipalities, is also due to the weakness to increase total
revenues at levels such that could outweigh the relative increase in costs, bringing on a
positive change in the final budget. As it follows from the results of our models, this is largely
due to a significant reduction of state subsidies for the amalgamated municipalities over the
unchanged, both in KAP which is the most important in terms of capturing the total revenue,
and in SATA. This reduction, in fact, is more intense for larger number of merged
"Kapodistrias" municipalities. This fact is probably associated with the process of
redistributing government revenue (KAP) in the various municipalities which did not follow
the same trend of mergers with criteria proportionally to the number of "Kapodistrias"
municipalities, the area and population but was accomplished with a redefined formula
which comparatively burdened the merged municipalities. Finally, for the analysis of total
revenue, it is worth noting that based on equation (4.2), the relative increase in total
revenue in merged municipalities for 2012 and the corresponding reduction in KAP
demonstrate increased own revenue of the merged municipalities compared with the
immutable, which indicates that increasing the range of action and responsibilities of the
merged municipal authorities and the leeway that was offered to them by increasing their
administrative powers was exploited by increasing their own revenues, including income
from immovable and movable property, state fees, municipal taxes and levies, surcharges,
deposits, fines and revenue of previous financial years (EETAA, 2010).
Evidently, the above analysis suggests that the merger act of municipalities introduced by
the "Kallikratis" reform does not result in any substantial change in fiscal consolidation, in
comparison with the municipalities where the respective mergers have not been
implemented. The mergers have improved the performance of the "Kallikratis"
municipalities in terms of increasing their own revenues and resources, but at the same time
put a strain on their operating costs. This fact in conjunction with the reduced, for the
merged municipalities, central redistribution of state subsidies has not permitted the
positive change in the budgets of the merged municipalities over the unchanged.
Nevertheless, as mentioned at the beginning of the section, in terms of average values of
municipal budgets, the years 2011 and 2012 showed a significant financial improvement,
which, as demonstrated above, is not attributed to the measure of municipalities mergers.
Thus, it will be explained in following analysis, beyond the characteristic of "Kallikratis"
municipalities as merged or unchanged. For the best possible explanation of the positive
change in the difference between revenues and expenditures in Greek municipalities for the
years 2011 and 2012 compared to 2010, the distinct changes in revenues and expenses will
be analyzed and interpreted separately.
Thus, we observe that the total expenses of municipalities, especially for 2012 remained
virtually unchanged, with operating costs, however, showing an increase of 19% for 2011
and 8.5% for 2012, compared to 2010. As demonstrated above, this increase is mainly due to
the respective increase in operating costs of merged municipalities and it is attributed to the
25

weakness to effectively manage their extended responsibilities primarily in terms of

payments and personnel costs. Meanwhile, the failure of the operating expenses to adapt to
both the "Kallikratis" reform framework as well as the demands of the crisis, is associated
with the specificity that governs labour relations in the Greek public sector, which also
includes municipal employees, which are inflexible and characterized by the institution of
"permanence", an element that hinders the management of staff by the municipal
authorities in a manner that is effective for fiscal consolidation of municipalities. At the same
time, the increase in operating expenses of municipalities coupled with the non-significant
changes in total costs, leads to the conclusion that the non-operational expenditures of
municipalities have decreased. These mainly concern financial expenses and amortization
payments, welfare benefits and the cost for student transportation. hey are thus partially
related with the social benefits of municipalities, which have been slashed significantly amid
economic crisis.
In terms of revenue for municipalities, there is an increase of about 10% for 2011 and of 8%
for 2012. This is largely due to the overall increase of the KAP state subsidies, which
constitutes about 30% of municipal revenues, by 50% for 2011 and 11% for 2012, compared
to 2010. Given that nearly the entirety of the KAP comes from tax revenues, this increase
can be interpreted by the adoption and implementation of numerous measures related to
the increase in tax rates, both in 2010 and in 2011, by the Greek Parliament, as part of the
country's obligations to its creditors and the Troika. Examples are the increase in real estate
transfer tax, income tax and car registration fees. What is also relevant, however, is the fact
that despite the increase in KAP for the years 2011 and 2012, the corresponding proportion
which is intended to cover development projects, SATA, shows a decrease of 2% for 2011
and 34% for 2012. This is directly related to the orientation of the financial management of
municipalities and will be discussed below.
Overall, we observe that the increase in total revenues of municipalities for the years 2011
and 2012, compared to 2010, was such that more than offset the very small corresponding
increase in total expenses, resulting in improved overall municipal budgets. These assets
resulted mainly from increased taxation measures passed in the Greek parliament during the
first years of the crisis, as well as by reducing spending on social benefits of municipalities.
These findings demonstrate that fiscal consolidation that was achieved in the Greek Local
Government is not actually associated with the restructuring of administrative structures
and the reduction of operating costs, but by intensifying tax collection measures and
implementing austerity measures on social benefits. This feature is indicative of the general
direction taken by all the measures which were mobilized either by the Greek government,
or were imposed by the external mechanisms of Troika, on the overall fiscal consolidation of
the country, where priority was the curtailment of social benefits, the increase in tax
revenue, and not the promotion and implementation of restructuring reforms. The priority
to cover the numerical financial objectives as well as the lack of developmental targeting is
further confirmed by the fact that despite the increase in taxes and the redistribution to the
municipalities, the proportion intended to cover and fund development projects decreased
dramatically.
As a final point in this section, we should note that the lack of substantial efficiency of the
"Kallikratis" merger measure, as well as the improvement of the financials of Municipalities,
26

in general, is not directly related to the contribution or non-contribution of local authorities

to the overall fiscal consolidation of the national economy. This is because our study
concerns the financial variables of municipalities, as such, and the conclusions drawn
concern the configuration of the budgets and individual economic aggregates. Given that we
have not studied the correlation of fiscal aggregates of municipalities in respect to national
ones, drawing conclusions on the overall financial framework beyond local government
would be insubstantial.

27

7. Conclusion
From the preceding analysis, it was found that the merger act of the "Kallikratis" reform for
Greek municipalities did not provide immediate results on fiscal consolidation for the
merged municipalities over the unchanged ones. Thus, the improvement of economic
variables of municipalities which was observed for the years 2011 and 2012, correspond
more to a policy of intensive tax driven measures implemented at a centralized political and
economic level and less to the restructuring of local government, the structures, governing
bodies and their staff, which would have contributed to the reduction of operating expenses
of Greek local government and hence their total costs, with positive effects on the budgets
of municipalities.
At the same time, it confirms the broader context of political direction adopted by the
European Union's mechanisms for the overall handling of the crisis. The accusations for
persistence in policies that promote austerity measures regarding social benefits, as well as
the lack of a development policy is obvious in the case of the reform of the local
government. The concerns that have been expressed during the introduction of the
"Kallikratis" reform on the questionable results, in the case the reform and its provisions
were not accompanied by a sustained financial support in terms of new development
initiatives of local government in order to contribute to the country's exit from the crisis,
seem to be reasonable.
In addition, contributions of a contradictory nature emerged on the maintenance of rigid
labour relations in the Greek public sector, in comparison with the expectations for
expanding the powers of local government. It appears that the failure to reduce operating
costs, especially at the level associated with staff salaries, cannot be addressed by local
government alone, since these labour relations are subject to national institutional
framework, and the success of any reform also depends on the adoption of equivalent
measures regarding the labour relations in the public sector. Thus, the only effective way for
local authorities to manage labour cost reductions (beyond the central cuts described in
section 3, which stood at government level) is by reducing the number of recruited against
retired personnel, which, however, given the lack of assessment institutions concerning the
staff and the local government structures, leads to understaffing in municipal services with
negative repercussions in the social services provision and the degradation of local
authorities.
This work fills the gap for the lack of empirical evidence on the effect of the mergers of
Greek local authorities introduced by the "Kallikratis" reform, by proceeding from quoted
estimates and assessments for the financial contribution of the measure to tangible
conclusions on its advantages and weaknesses. The effort for the correlation of fiscal
consolidation of regional and local government with the respective on a national economy
level remains appealing, while at the same time an open field remains for the specific
investigation on the efficiency of budgetary flanking measures introduced by "Kallikratis"
relating to measures for transparency and combating corruption at a local government level.

28

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30

9. Appendix
1. Data (Non-economic data)
Municipality

bias

merged

treat

area

population

perc_of_seats

pasok

nd

left

incumbent

mountain

capital

island

creta

Acharnon

108,00

80121

0,59

Agathonisiou

14,42

158

1,00

Agias

663,90

14121

0,59

Agias Paraskevis

8,38

56836

0,61

Agias Varvaras

2,17

30562

0,61

Agion Anargyron

9,53

55191

0,61

Agiou Dimitriou

4,98

65173

0,59

Agiou Efstratiou

42,10

371

1,00

Agiou Nikolaou

0,5

511,86

26227

0,59

Agiou Vasileiou

358,59

10079

0,59

Agistriou

0,5

13,54

920

0,85

Agrafon

921,13

13604

0,59

Agriniou

10

1232,19

96321

0,60

Aigaleo

6,42

74046

0,61

Aigialeias

725,14

57993

0,61

Aiginas

88,83

13552

0,59

Aktiou-Vonitsas

659,37

18374

0,59

Alexandreias

481,57

43209

0,61

Alexandroupolis

1215,46

65894

0,61

Aliartou-Thespieon

258,78

12300

0,59

Alimou

5,98

38047

0,61

Almopias

988,46

29354

0,59

Almyrou

0,5

908,39

21169

0,59

Alonnisou

129,81

2700

0,59

Amariou

278,85

6215

0,62

Amarousiou

13,44

69470

0,61

Amfikleias-Elateias

533,85

14395

0,59

Amfilochias

1090,89

21445

0,59

Amfipolis

411,57

12940

0,59

Amorgou

128,97

1859

0,62

Ampelokipon-Menemenis

10,25

55869

0,61

1,5

590,18

18975

0,59

Anafis

40,62

273

0,69

Anatolikis Manis

620,53

17157

0,59

Andravidas-Kyllinis

356,64

26333

0,59

Andritsainas-Krestenon

420,93

21912

0,59

Androu

381,40

10009

0,59

Anogeion

102,11

2507

0,59

Antiparou

45,36

1037

0,62

Apokoronou

315,29

12703

0,59

Archaias Olympias

543,42

19875

0,59

Archanon-Asterousion

339,05

18022

0,59

Argitheas

373,49

6084

0,62

Argous Orestikou

342,55

13375

0,67

Argous-Mykinon

1000,95

48188

0,61

Aristoteli

748,24

18861

0,59

Arrianon

773,15

18178

0,59

Artaion

401,59

41814

0,61

Aspropyrgou

104,83

27741

0,70

Astypalaias

113,37

1238

0,62

Athinaion

38,98

745514

0,59

Avdiron

352,26

18573

0,67

Chaidariou

23,15

46276

0,61

Chalandriou

10,26

71684

0,61

Chalkideon

424,96

92202

0,61

Chalkidonos

390,30

35145

0,61

Chalkis

36,95

313

0,62

Chanion

350,96

97364

0,60

Chersonisou

271,59

25003

0,67

Chiou

844,67

51936

0,61

Dafnis-Ymittou

2,43

34813

0,61

Delfon

1123,25

32263

0,61

Delta

307,89

40541

0,61

Deskatis

433,31

7383

0,62

Amyntaiou

31

Didymoteichou

565,73

23484

0,59

2,5

109,06

32986

0,61

Diou-Olympou

494,44

27637

0,59

Dirfyon-Messapion

773,58

21064

0,59

0,5

294,31

11532

0,59

Dodonis

659,80

13939

0,59

Domokou

708,90

14793

0,59

Doridos

1000,84

16021

0,59

Doxatou

242,92

17481

0,59

Dramas

839,85

56062

0,61

Dytikis Achaias

572,55

31275

0,64

Dytikis Manis

402,46

8647

0,62

Edessas

611,00

29799

0,59

Elafonisou

19,90

745

0,62

Elassonas

1568,43

37264

0,61

Elefsinas

35,02

29868

0,59

Ellinikou-Argyroupolis

15,65

49898

0,61

Emmanouil Pappa

337,15

19844

0,59

Eordaias

709,05

46540

0,61

Epidavrou

341,25

9275

0,62

Eretrias

169,89

13325

0,59

Ermionidas

422,63

14901

0,59

Erymanthou

585,20

13162

0,59

Evrota

865,57

19803

0,59

Faistou

409,74

24228

0,59

Farkadonas

368,76

15881

0,59

Farsalon

740,23

23531

0,59

Filadelfeias-Chalkidonos

3,57

34224

0,61

Filiaton

587,56

10448

0,59

Filotheis-Psychikou

6,02

29059

0,59

Florinas

822,68

33282

0,61

Folegandrou

32,48

667

0,62

Fournon Korseon

45,88

1469

0,69

Fylis

104,65

38230

0,61

Galatsiou

4,18

58042

0,61

0,5

34,50

98

1,00

Georgiou Karaiskaki

464,66

9016

#DIV/0!

Glyfadas

25,59

80409

0,61

Gortynas

465,14

18264

0,59

Gortynias

1051,73

18327

0,61

Grevenon

1,5

13

1862,40

30564

0,61

Iasmou

487,20

14890

0,59

Ierapetras

554,84

27911

0,78

Ieras Polis Mesologgiou

638,00

35431

0,61

Igoumenitsas

430,45

24692

0,59

Iiton

108,62

1838

0,62

Ikarias

254,69

8312

0,62

Ilidas

400,96

37750

0,61

Iliou

8,10

80859

0,61

Ilioupoleos

12,87

75904

0,61

Ioanniton

403,04

97657

0,61

Irakleias

453,07

23317

0,59

Irakleiou Attikis

4,68

45926

0,61

Irakleiou Kritis

244,55

159046

0,71

Iroikis Poleos Naousas

425,61

34441

0,61

2,5

508,63

22722

0,59

Ithakis

116,99

3084

0,59

Kaisarianis

7,78

26419

0,59

Kalamarias

6,52

87255

0,61

Kalamatas

441,55

67127

0,61

Kalampakas

1658,75

27555

0,61

Kalavryton

1058,30

17602

0,59

Kallitheas

4,71

109609

0,60

Kalymnion

134,28

16441

0,59

Karantanou-Selinou

374,79

7334

0,62

Karditsas

650,66

55968

0,61

Karpathou

0,5

323,83

6511

0,62

Karpenisiou

948,58

18449

0,59

Karystou

675,33

14645

0,59

Kasou

70,18

990

0,69

Kassandras

336,07

16153

0,59

Kastorias

763,89

36566

0,61

Katerinhs

684,03

83764

0,61

Dionysou

Distomou-Arachovas

Gavdou

Istiaias-Aidipsou

32

Kato Nevrokopiou

872,39

8026

0,62

Kavalas

356,41

74120

0,61

Keas

148,78

2417

0,65

5,5

787,75

36404

0,61

Kentrikon Tzoumerkon

510,40

12069

0,59

Keratsiniou-Drapetsonas

9,58

89046

0,61

2,5

15

609,86

109537

0,59

Kifisias

35,47

64558

0,61

Kileler

976,33

23213

0,59

Kilkis

1599,79

56336

0,61

Kimolou

0,5

55,82

769

0,62

Kissamou

341,93

11820

0,59

Ko

288,13

30947

0,61

Komotinis

646,62

60574

0,61

0,5

953,58

9294

0,62

Kordeliou-Evosmou

13,36

74254

0,61

Korinthion

612,67

60226

0,61

Korydallou

4,43

67456

0,61

Kozanis

1072,84

68680

0,61

Kropias

114,29

25325

0,67

Kymis-Aliveriou

804,40

33527

0,61

Kythiron

298,74

3398

0,59

Kythnou

99,92

1608

0,62

Lagkada

1221,89

42574

0,61

Lamieon

947,84

73574

0,61

Larisaion

336,44

139403

0,60

0,5

175,44

24545

0,59

Lefkadas

331,82

21414

0,61

Leipson

17,12

698

0,62

Lerou

75,22

8207

0,62

Lesvou

13

1639,11

90643

0,60

Levedeon

690,03

33152

0,61

Limnis Plastira

197,22

7392

0,62

Limnou

478,55

18104

0,59

Lokron

613,60

24611

0,59

Loutrakiou

296,40

22480

0,59

Lykovrysis-Pefkis

4,11

28003

0,59

Malevizou

292,07

21131

0,59

Mandras-Eidyllias

427,01

20098

0,59

0,5

837,45

21570

0,59

Mantoulidou-Limnis

586,54

15049

0,59

Marathonos

226,81

26899

0,59

Markopoulou-Mesogaias

82,03

15608

0,59

Maroneias-Sapon

643,99

17186

0,59

Megalopolis

722,90

13152

0,59

Meganisiou

23,07

1092

0,62

Megareon

330,86

35675

0,61

Megistis

11,71

430

0,69

Messinis

4,5

562,92

28754

0,61

Metamorfoseos

5,34

26448

0,59

Metsovou

363,33

7835

0,62

Milou

167,63

4771

0,59

Minoa Pediadas

398,51

20332

0,59

Molou-Agiou Konstantinou

339,01

15142

0,59

Monemvasias

952,21

23853

0,59

Moschatou-Tavrou

4,96

38116

0,61

Mouzakiou

313,28

17910

0,59

Mykis

632,07

15724

0,59

Mykonou

105,79

9320

0,62

Mylopotamou

360,59

16577

0,59

Nafpaktias

876,91

29842

0,59

Nafplieon

391,28

33406

0,61

Naxou- Mikron Kykladon

498,34

19074

0,59

Neapolis-Sykeon

12,50

86417

0,61

Neas Ionias

4,40

66017

0,59

Neas Propontidas

372,42

33801

0,61

Neas Smyrnis

3,50

73986

0,61

Neas Zichnis

403,75

15073

0,59

Nemeas

205,17

7774

0,62

Nestoriou

620,17

3542

0,71

Nestou

681,74

23486

0,59

Nikaias-Agiou Ioanni Renti

11,20

108146

0,60

0,5

231,57

15235

0,59

Kefalonias

Kerkyras

Konitsas

Lavreotikis

Manrakomis

Nikolaou Skoufa

33

Nisyrou

49,81

948

0,62

Notias Kynourias

1,5

594,46

9001

0,62

Notiou Piliou

3,5

369,50

11563

0,59

Oichalias

416,80

14987

0,59

Oinnousson

17,80

1050

0,62

Oraiokastrou

218,31

25231

0,59

Orchomenou

418,33

13962

0,59

Orestiadas

957,30

39485

0,61

Oropediou Lasithiou

129,81

3152

0,59

Oropou

0,5

339,63

33448

0,59

Paggaiou

698,43

33683

0,61

Paianias

51,92

19636

0,59

Paionias

0,5

924,95

32720

0,61

Palaiou Falirou

4,79

64759

0,61

Palama

382,32

19144

0,59

Pallinis

33,48

33624

0,61

Papagou-Cholargou

7,15

45373

0,61

Paranestiou

1028,40

5925

0,62

Pargas

275,23

12944

0,59

Parou

198,43

12853

0,59

Patmou

45,03

3044

0,65

Patreon

333,74

202757

0,59

Pavlou Mela

24,15

84397

0,61

Paxon

30,10

2438

0,59

Peiraios

11,19

175697

0,59

Pellas

667,35

65497

0,61

Pentelis

31,06

30511

0,61

Peramatos

14,89

25720

0,59

Peristeriou

10,82

137918

0,60

Petroupoleos

7,54

48327

0,61

Pineiou

160,91

20232

0,59

Platania

492,34

18622

0,59

Pogoniou

702,00

11092

0,59

Polygyrou

946,96

23152

0,59

Porou

49,11

4348

0,65

Prespon

518,69

2511

0,59

Prevezas

378,87

29918

0,59

Prosotsanis

481,14

16481

0,59

Psaron

44,76

422

0,62

Pydnas-Kolindrou

345,99

18445

0,59

Pylaias-Chortiati

156,30

50162

0,61

Pylis

750,80

20019

0,61

Pylou-Nestoros

555,05

23780

0,59

Pyrgou

459,18

51777

0,61

0,5

38,30

14840

0,59

393,92

46558

0,73

0,5

550,26

12096

0,59

Rodou

10

1407,96

117007

0,59

Salaminas

96,32

38022

0,61

Samothrakis

180,51

2723

0,59

Samou

480,05

33814

0,61

2,5

135,73

26320

0,59

Serifou

76,17

1414

0,62

Serron

1,5

600,42

75233

0,61

Servion-Velventou

0,5

727,19

17657

0,59

Sfakion

467,13

2446

0,59

Sifnou

78,33

2442

0,59

Sikinou

43,27

238

0,62

Sikyonion

602,14

24666

0,59

Sintikis

1100,16

28382

0,59

Siteias

630,98

19029

0,59

Sithonias

519,15

12927

0,59

Skiathou

49,45

6160

0,62

Skopelou

95,95

4696

0,59

Skydras

240,28

21147

0,59

Skydrou

220,45

2602

0,59

Sofadon

720,50

23043

0,59

Soufliou

1327,14

17768

0,59

Souliou

502,18

10951

0,59

Spartis

1180,69

38079

0,61

Spaton-Artemidos

73,59

27594

0,59

Spetson

25,46

3916

0,59

Stylidas

461,81

14686

0,59

Rafinas-Pikermiou
Rethymnis
Riga Feraiou

Saronikou

34

Symis

65,30

2606

1,00

Syrou-Ermoupolis

102,37

19782

0,59

Tanagras

462,52

22615

0,59

Tempon

576,35

16466

0,59

Thasou

385,07

13765

0,59

Thermaikou

133,81

38349

0,61

Thermis

382,91

36276

0,67

Thermou

334,56

9299

0,62

Thessalonikis

19,68

375276

0,59

Thiras

90,49

13670

0,67

Thivaion

830,34

37524

0,61

Tilou

63,36

533

0,62

Tinou

196,99

8574

0,62

Topeirou

309,72

12199

0,59

Trifylias

617,61

33581

0,61

Trikkaion

609,44

74592

0,60

Tripolis

1474,22

48730

0,61

Troizinias-Methanon

241,12

8564

0,67

Tyrnavou

525,49

25307

0,59

Varis-Voulas-Vouliagmenis

29,08

42972

0,61

Velou-Vochas

165,51

18323

0,59

Veroias

795,29

65968

0,61

Viannou

222,37

6463

0,62

Visaltias

657,56

26127

0,59

Voiou

1007,72

22447

0,59

Volou

0,5

385,41

141675

0,59

Volvis

783,12

26079

0,59

Voreias Kynourias

577,08

12825

0,59

Voreion Tzoumerkon

357,70

7097

0,59

Vrilission

3,54

25582

0,59

Vyronos

9,65

61102

0,61

Xanthis

501,56

55360

0,61

Xiromerou

590,74

13717

0,59

Xylokastrou-Evrostinis

413,53

21155

0,59

Ydras

65,55

2719

0,59

Zacharos

276,74

15409

0,59

Zagoras-Mouresiou

150,68

6936

0,62

0,5

992,55

6032

0,62

407,31

39015

0,61

Zirou

0,5

382,74

16494

0,59

Zitsas

568,21

17293

0,59

Zografou

8,60

76115

0,61

Zagoriou
Zakynthou

2. Data (Economic data, 2010-2011)

Municipality

rev_2010

operational_2010

exp_2010

sata_2010

kap_2010

rev_2011

operational_2011

exp_2011

sata_2011

kap_2011
13478576

Acharnon

65109745

26734490

60876752

1843315

14346347

49990212

34153236

50503763

1657656

Agathonisiou

373317

122110

400734

40238

247526

448238

221536

283679

40360

297345

Agias

7393428

3335767

7007797

644401

2729783

6805097

4827082

6487170

617123

3056276

Agias Paraskevis

32733559

22380166

32383574

816866

470979

57337462

50470856

57580608

825155

39534111

Agias Varvaras

11208218

8450818

11597914

800242

867455

11429096

7731719

11644836

786801

5337672

Agion Anargyron

28511384

20602049

29659360

1727943

4597176

25551925

18573532

26487401

1496963

11128662
11368517

Agiou Dimitriou

28525120

18467513

28531691

1068911

1214860

27329857

18081479

25310314

1098652

Agiou Efstratiou

703423

151196

590140

66476

394756

528541

240917

482822

64981

422762

Agiou Nikolaou

15735249

10063799

16526274

1288879

5591528

20840158

14555874

20090826

1289564

9088291

Agiou Vasileiou

6092499

3075900

5867962

675263

1667185

4467909

2688561

4391833

696117

1691777

Agistriou

1038347

1955994

48297

464723

1338607

1067230

1400670

46887

439975

Agrafon

6117136

1326291

1514897

1632441

2404993

5713565

2962678

3392826

1558041

2816808

Agriniou

48566378

27571612

50318315

3931551

20615117

45681715

33012111

45860265

3818776

29312516

Aigaleo

41661034

30588930

41848905

1709428

13062174

82313673

70332329

80446346

1705234

59082729

Aigialeias

28029000

19261048

32000944

2268088

11559244

28599198

21020564

30079214

2213181

12535643

Aiginas

325425

2369397

10825661

7958105

10928240

375557

2552096

Aktiou-Vonitsas

8479409

4101143

9983391

902208

4186199

9914201

3883087

9008089

881105

4477154

Alexandreias

19148653

11784991

20696086

1414231

8369325

16989578

10566863

15914358

1399017

9155900

Alexandroupolis

41865040

23140654

42751622

4187733

12120076

47868972

35093668

46543641

4080665

28748068

Aliartou-Thespieon

5184918

2629011

5927884

488896

2188827

4221258

2420713

3839333

475911

2332895

Alimou

21992760

16464122

21997307

682138

7278240

20933541

15440679

21251560

692566

7755136

35

Almopias

13975824

8905563

14706269

1339719

6417392

12357422

8851114

12365409

1312721

6974655

Almyrou

11317544

6158947

11179944

918389

3691028

8534643

5926408

8387064

897674

4136391

Alonnisou

2485061

1316391

2726412

150521

1189129

3152593

1192450

2218448

143824

1208690

Amariou

2853358

1256025

3423503

500541

1348781

2557976

1154953

2460313

480973

1470502

Amarousiou

66637410

29698630

67058464

948427

11198768

62117296

31539574

60319497

967586

12010864

Amfikleias-Elateias

6237430

4069834

7871144

701603

3165866

6776582

3143273

5197507

682911

3356013

Amfilochias

10137187

5806432

12136892

1205647

4428095

11517272

7797076

11577769

1170085

6723781

Amfipolis

7584574

4227393

7678661

602454

3130918

5996504

3316985

5060608

584272

3333288

Amorgou

2408812

1099144

2778049

209124

791305

3347470

951073

1754368

209960

817223

Ampelokipon-Menemenis

27147069

18784629

27968832

1116133

9297202

22779516

15587474

22611697

1137110

9855246

Amyntaiou

8255620

4549435

9547267

1168663

4553905

11438798

6135839

10465554

1206788

5215337

Anafis

497500

185966

303656

40811

367549

486638

281668

456645

41517

396367

Anatolikis Manis

9226869

5869056

12399737

1303286

4574747

7793535

4690635

9309836

1252377

4951757

Andravidas-Kyllinis

5963870

4985439

9891261

1026207

4342987

8994793

5572330

8589822

998779

4585920

Andritsainas-Krestenon

3343295

2529341

5615902

952939

3756953

7900620

4270111

6946063

916474

4055914

Androu

3725212

398959

1251483

1088371

1946337

7179674

3303751

6162541

1047180

2168541

Anogeion

2596436

1493831

2765242

202533

938928

3006424

1252512

3039149

196410

1037793

Antiparou

351728

235714

513501

97966

429387

1396710

841595

1324871

96487

452088

Apokoronou

8867386

4977127

9963553

726360

2751148

6504562

3863564

6079835

711442

2984940

Archaias Olympias

5685803

2883362

6695120

929274

3330749

5692664

2833165

4802872

894539

3489516

Archanon-Asterousion

12895752

8665018

13998969

794387

4508224

11861795

7308681

11798738

778602

4781304

Argitheas

2454181

1095866

2315577

457175

2229088

2138967

967246

1478917

436383

1294249

Argous Orestikou

6384684

4722554

6991419

841791

3132368

5600041

4208077

5546728

815748

3405766

Argous-Mykinon

21762646

14002114

24091108

2176295

8839685

20051038

12547100

17628909

2133411

9614759

Aristoteli

11029468

7321508

11447087

978079

3410517

11466756

6937095

11073133

951675

4930522

Arrianon

8287302

4074658

8959814

1327069

2674958

6447099

3144649

5886574

1276591

2845448

Artaion

5905225

4793574

9322501

1867438

9935805

27189192

15579730

26397575

1993576

14990336

Aspropyrgou

41111185

32055556

41651994

1110444

4801409

34784192

26925540

34891605

789674

5222813

Astypalaias

2436763

900230

2358858

141502

793607

2090853

710621

1115656

138175

1150481

Athinaion

474549837

380088312

521423845

9023423

125355564

517759280

400448348

514162394

9052582

198905229
3850835

Avdiron

10163680

5775190

11410367

1310773

3704412

7453864

5227725

7745607

1265715

Chaidariou

28940639

19545445

29197786

1094763

8475105

22572971

16328534

22520116

1096478

9111389

Chalandriou

37649151

27473174

37749626

954061

11835222

34434747

26208146

34684515

988692

12892556

Chalkideon

45646906

30696887

52041771

3087709

15297089

57887224

44450692

57049917

3065278

31065418

Chalkidonos

13169912

8135742

12448715

828239

5840721

12647468

8065889

11341735

833001

6432187

Chalkis

1196435

747552

1254464

60966

498990

894172

630468

728437

60796

578847

Chanion

61469100

38423526

63441166

3450248

17009937

64054625

47057171

67698094

3426594

29388669

Chersonisou

17349579

10950773

19775419

933068

4817884

14587449

10046280

16058842

926147

5152255

Chiou

23055310

16793112

28434446

4168271

13698429

32882385

23946766

32400872

4022606

18518065

Dafnis-Ymittou

17943261

13293718

18023285

811277

7087048

17500035

13081974

17685930

812757

7823554

Delfon

22619748

13533572

24640538

2239041

7713822

19025896

12756633

17850941

2015962

9074267

Delta

30924841

19522523

29107517

992760

8007636

25228408

14864105

21745770

1000262

8520023

Deskatis

5098383

2245961

5471223

639704

1696282

3434324

2286631

3473655

624082

2033005

Didymoteichou

14173408

8345506

15248721

1670988

4502635

9806855

6803384

9788846

1607014

4954789

Dionysou

15711503

11527482

16084861

765222

5106213

25467974

15978921

23773028

766275

5197159

Diou-Olympou

13403264

8370452

14258403

1001098

3619401

12902472

9423177

13430773

976613

4864972

Dirfyon-Messapion

12432538

5679804

13981577

1094978

3361425

9242425

5222830

8873133

1054557

3605728

Distomou-Arachovas

3403864

2545169

4216529

509704

1999617

4137063

2555639

3775600

496788

2225840

Dodonis

7377743

4231620

8546464

1007583

12563847

6489009

3691811

5928959

967384

3236918

Domokou

6797923

4139394

8284057

797358

2854187

6278455

3228023

5393282

766098

3091041

Doridos

8701464

5293703

10672052

1329330

3315809

8105558

4288638

7490661

1272842

3542210

Doxatou

8738919

5717354

9717873

1337062

3541187

8304159

4580817

7872385

1289424

3838908

Dramas

25146983

16196415

25782796

3960215

10422625

31352402

24243585

30072412

3853050

20749311

Dytikis Achaias

9550133

6034260

11890886

1189565

4893899

12273053

7301167

12332886

952133

5316050

Dytikis Manis

3752713

1452754

4044987

513397

1760383

4079464

2146264

4164306

495968

1992029

Edessas

14789322

10254189

13361100

1084511

6600154

22969452

19277409

22838618

1070012

16484671

Elafonisou

841757

324398

839215

53154

366348

79245

98312

131844

51227

362241

Elassonas

14990641

8752551

15996727

2814214

7302260

13841253

7800843

12744757

2811892

8755582

Elefsinas

27432864

19541183

31365721

857044

5542524

43035527

36946365

42343989

857097

24891283

Ellinikou-Argyroupolis

27026770

20962982

28437785

948113

9865909

26446059

20340471

25832500

968381

10730325

Emmanouil Pappa

5098928

3427302

5315039

582975

3457618

7170706

5077596

7027205

649732

3635664

Eordaias

28064512

18787674

29829269

1868665

10774129

23359882

16712737

23266959

1847027

10408354

Epidavrou

3606319

2319724

4751384

503610

1548981

3063108

1871825

2705762

482913

1665924

Eretrias

1849051

1727444

2799761

510717

2213925

5176161

3864048

5341747

498368

2387708

Ermionidas

6801567

4835654

9462355

584170

2389313

5522336

3804547

5461899

569801

2600223

Erymanthou

5134877

2744306

5606377

673332

2401708

4325838

2612225

4165035

756753

2542909

Evrota

9068422

3703138

10152467

1261735

5026589

9513346

6385198

10474029

1217299

5454013

Faistou

12163911

5836569

13080165

1030476

4675775

8327687

5244589

8559077

1009735

5046588

Farkadonas

9058136

5928393

9745755

844619

3915716

5097870

3651454

4724886

717358

3486108

Farsalon

6686946

4286872

7598778

816798

4101943

8543375

5766356

8116775

806763

4484868

Filadelfeias-Chalkidonos

22075345

18226597

22952333

757859

6388692

17963415

15392187

17812811

783677

6850110

Filiaton

7108514

4383864

6867635

1198023

3105984

5193044

3534115

4620052

1146093

3306072

Filotheis-Psychikou

26454619

19451026

27048574

676071

5954016

23857472

14722778

20337993

525589

6133325

36

Florinas

20339562

12880127

22727839

2074555

8621314

19111379

13842198

16711165

2023264

13356020

Folegandrou

1001013

498755

1054598

74571

368218

518158

322495

451604

73287

377347

Fournon Korseon

244236

741452

234613

799926

Fylis

71280686

45916129

71499051

3836163

7108096

60070027

39774439

54766516

1247142

7032356

Galatsiou

25067482

18852546

26042151

934070

10017493

22510920

17191623

22076826

942641

10750444

Gavdou

47238

279899

249779

50040

50040

45918

277124

Georgiou Karaiskaki

2856778

1541724

3073796

572147

1450413

3278839

1587204

2697796

554072

1809081

Glyfadas

41621927

26901344

39643814

1181955

12319415

38941517

24688553

36824929

1191518

12562604

Gortynas

16613233

5515941

11254198

882769

7754763

9286392

5936470

9309263

861569

3994414

Gortynias

12010253

2384264

6423851

1373415

4231953

8009584

3243830

6391004

1312836

4489636

Grevenon

17723338

9501892

18273986

2764076

7953433

18045323

11818471

17002826

2664329

10128687
2547912

Iasmou

7558876

3877008

8825387

1023663

2275627

5371163

3288002

5043782

985740

Ierapetras

15596102

9909389

16758428

1433977

5002068

15431094

10788889

16248732

1415419

5227915

Ieras Polis Mesologgiou

14483440

9526007

16298147

1372008

6835099

20997295

15803117

20339611

1351952

12737005

Igoumenitsas

15412887

11120494

15638752

1638676

7497443

17438643

15019893

17079119

1597497

11834864

Iiton

2774825

1657752

2864929

186352

873496

2804048

1340928

2744474

202448

911942

Ikarias

933268

1077122

2614060

1420840

1719095

4523958

2299814

3315146

1364452

2108993

Ilidas

20208380

9096278

21207123

1354930

6595217

19955975

10662445

21364132

1325449

6986091

Iliou

33534984

24479864

34539400

1931335

13981247

32200710

23569309

30650038

1843285

14832265

Ilioupoleos

32296030

10568073

20994478

1165276

13335880

31297641

22742904

29152249

1181871

14141910

Ioanniton

73562947

35844153

62418347

4157027

18931399

70529437

48093415

72593675

4094791

30380398

Irakleias

10492901

6767834

11125486

922662

2287425

8532987

5465890

8063005

822013

4613090

Irakleiou Attikis

25433222

19562614

26285120

738619

8472152

25408719

18998774

25108505

778823

8717697

Irakleiou Kritis

50079823

21120218

37780546

4288377

26693669

91431952

63351842

95500164

4325148

46478871

Iroikis Poleos Naousas

16683426

9829303

17570954

1222312

7125198

16113613

9793436

15012069

1200870

7474742

Istiaias-Aidipsou

6524784

4670269

7226118

1051614

3927588

11518955

8669046

12497176

1025016

4243870

Ithakis

572746

1722128

3291721

2990333

3481986

546823

1748802

Kaisarianis

14271159

10667744

14388226

536355

4827102

13485309

9399841

13503799

542236

5042346

Kalamarias

41804777

29907261

40956489

1575829

14230854

38542899

28306941

39847106

1589554

14888454

Kalamatas

38290618

23300375

38794091

2433575

12764724

46078796

32740179

44942181

2411346

24812460

Kalampakas

17674701

10216658

16216070

1715724

6849794

12342771

8889708

11935574

1665070

7319851

Kalavryton

10245808

5251508

11600587

1191868

3864898

8066481

4078072

8058339

1179888

4064226

Kallitheas

45883730

38963913

47793231

1963698

1425221

78704100

69609006

75061356

1963126

54899309
5720781

Kalymnion

12314790

8262668

12546108

1312038

4420137

11512195

7335784

10943528

1273556

Karantanou-Selinou

2456264

1280806

3076439

455184

1828053

3312417

2014374

3322476

439923

1754766

Karditsas

28918065

22538304

31112408

2352406

12242338

40712381

31504291

40040063

2325205

24727433

Karpathou

5978996

3508712

7664063

726427

1884848

5053128

3027061

4701414

697196

2216221

Karpenisiou

5942050

3038764

7452600

2356278

4843001

13536647

8268395

14334918

2172053

6291837

Karystou

8604479

5129140

9026278

767521

2524389

8067664

1375689

4103517

741638

2815002

Kasou

1414033

634099

1515199

128908

707948

1128808

309158

389158

126119

951554

Kassandras

25111679

16522104

27367637

733855

2483823

20031316

12041527

19774928

662240

2794266

Kastorias

19616933

14069082

20551306

2270117

15316244

20236886

17644570

20199235

2207789

13349727

Katerinhs

47354480

26357679

47835248

2852002

15851107

49360132

37158648

48931703

2632627

27436879

Kato Nevrokopiou

5288943

3353427

5826696

852691

2065353

4758335

3169279

4607858

822567

2210055

Kavalas

29853182

24430939

31375937

4145548

15039799

41425640

33569940

40392666

4034378

25053250

Keas

3803482

1724429

4622288

360081

1087998

2200008

1170277

1746490

347205

1138570

Kefalonias

6990489

4963806

7691320

3137558

7522583

29973687

18143890

26875496

3029061

10441393

Kentrikon Tzoumerkon

4295946

2239523

5999336

777694

2090959

4373950

1585838

3204436

746712

2196727

Keratsiniou-Drapetsonas

2265341

14870086

37868211

28367663

37859468

2014847

14603961

Kerkyras

58016621

36284025

57960366

5311074

20834182

63664074

45833285

62763603

5185002

29464839

Kifisias

65008176

40743174

64608168

1018350

10361636

54603956

35653752

54986107

1001994

11258569

Kileler

47126472

37239787

48469615

2596023

4295024

10674596

7478314

10470023

887152

4502157

Kilkis

27304353

17145505

28838004

2589388

11175242

29167961

22009599

27497784

2531389

17687233

Kimolou

85834

417222

595389

71146

221277

83867

431767

Kissamou

7307335

4119410

7670340

645509

2516190

5472506

3608930

5539537

631608

2647771

Ko

34812314

23502414

40152917

2260672

5297535

29945159

18688746

28925791

2197502

7850272

Komotinis

28983835

20221682

32059017

3637611

12483886

39875608

28958888

38572661

3537096

25177435

Konitsas

4684877

3091109

4485786

885881

4006417

6137285

3294737

6185303

856598

2852012

Kordeliou-Evosmou

36584335

26791962

38387766

1394637

12375190

32744077

23401103

32914854

1465539

13517308

Korinthion

30958042

19659936

38752260

1937604

10321141

37383582

25549564

38772894

1915004

20018373

Korydallou

26058860

23696580

28448113

1423086

10181701

21457999

19992997

24241282

1417859

11090966

Kozanis

43219282

28534403

43640682

2803096

14590248

41204448

34281353

39102695

2760530

23595547

Kropias

19148499

11728509

19920257

480145

3832532

21679141

13096194

21603549

484248

3965169

Kymis-Aliveriou

15524488

9781235

18480147

1465410

5466722

12329632

7562568

12199434

1492046

6007672

Kythiron

5164748

2051704

5521629

501144

1768184

3336912

1729351

2818734

494303

1815645

Kythnou

2354750

987960

3005431

172790

835496

1968525

999296

1520649

167711

839094

Lagkada

27612828

14795566

33762764

2396237

6942180

17899965

11244578

15188292

2136056

7661234

Lamieon

37345188

20423663

37316074

2637311

12853104

40923936

27505404

38688247

2598131

21765802

Larisaion

75398040

54790043

76931877

3957178

25176110

84565046

61987745

84427873

3694242

40023750

Lavreotikis

22901214

12508287

23111755

594113

4984494

18742121

11460689

18649083

594512

4497110

Lefkadas

9615782

7087259

14711960

2401938

5576124

24242632

10229132

24535001

2327929

7644172

Leipson

1388506

963074

1574618

70167

684115

1346202

390005

845995

69584

808770

Lerou

6808052

4074479

7147948

635987

2563483

5324223

3728055

5172389

616188

3348810

37

Lesvou

57848890

27591263

61447680

5008139

28113760

50305200

32374803

43240546

4956193

29636326

Levedeon

20604284

11852762

20699115

1307214

6808407

26040740

20418090

25430066

1279542

16271136

Limnis Plastira

3216833

1391091

3842838

422439

1193716

2425944

1253196

2482200

402329

1268414

Limnou

13683319

6992237

15218716

1852158

4374289

9994723

5507310

8868185

1784371

3586206

Lokron

7790804

5495350

7797834

963797

2881678

11417663

7802458

10497827

937100

4447119

Loutrakiou

21881060

14032786

26824487

737768

3688091

17450637

10648954

18735607

725072

3858688

Lykovrysis-Pefkis

16219979

11326270

17656745

532746

4702589

14607418

9889518

14997980

532486

4972777

Malevizou

13474038

7521180

16016521

976331

4723172

10173027

7936666

10016818

848141

4941417

Mandras-Eidyllias

15491945

10742697

18673321

860241

3545970

15017253

9615528

14184954

839154

3728849

Manrakomis

8105975

4524013

8946273

1181438

3613656

7355357

4566828

6911093

1139038

3796574

Mantoulidou-Limnis

7825089

4948348

8348738

787164

2895322

6277402

4454870

6091158

757295

3204903

Marathonos

20244266

14278712

19825735

721185

4675314

21466636

13901124

20628571

715324

5049486

Markopoulou-Mesogaias

14179975

9669183

14740605

299624

2476777

15379998

9858515

14745434

295422

2930774

Maroneias-Sapon

4861416

2894697

5957317

1249559

2946420

8233410

4180946

7326082

1203470

3185626

Megalopolis

11307081

5386838

12264221

1231792

3725220

9915962

5194675

9700790

1199159

3622603

Meganisiou

1552555

1049488

2024842

403150

888266

1234936

812853

1301186

384502

867841

Megareon

19766054

13826940

20677392

1136071

6023739

17098987

12630534

17601315

1115166

6417653

Megistis

1216742

411205

829490

47923

452208

821677

263725

401561

50860

572710

Messinis

8800153

5050588

9642825

1458990

5750838

12618680

7640544

11967826

1384453

6212277

Metamorfoseos

21208484

14343059

20980613

547427

4203327

20228644

12249766

20340045

548814

4364558

Metsovou

5458637

3073816

6191172

520503

1726872

4726492

2545209

4986942

502942

1876370

Milou

4827744

3671913

5102541

499453

1519998

4749909

2938175

4659719

481306

1597603

Minoa Pediadas

11300115

5638331

10574740

869402

3954922

8061519

5443043

8353689

844355

4381845

Molou-Agiou Konstantinou

6082516

3714122

6861554

688560

2338251

7621358

4648725

7469641

666877

3334768

Monemvasias

13512090

8096376

16430009

1345893

4761462

12447060

7174751

12083135

1302103

5223556

Moschatou-Tavrou

26581034

19050235

23688934

803590

6776500

26034752

17642551

26062725

809151

7073107

Mouzakiou

6805248

3342746

7554642

854419

3169819

5960240

3964600

7111042

853360

3576168

Mykis

7250549

3143441

8448782

1288430

2494116

5260499

2428850

4863919

1249928

2702824

Mykonou

11135629

3017101

4553927

398395

2320367

10779863

6655657

10309487

391161

2329868

Mylopotamou

9740648

5579524

10058112

971929

2843188

8844873

5157187

8655964

943770

3064276

Nafpaktias

16494924

8793790

19957673

1844487

7760180

18374524

11183143

19672157

1790519

9877830

Nafplieon

19719371

11844451

21237439

1574049

7927825

21251890

15330013

21627800

1532919

12952136

Naxou- Mikron Kykladon

12951128

7750766

14924376

1798069

6514114

14008295

7775766

15467703

1739466

4762808

Neapolis-Sykeon

39587806

24403916

37583439

1775228

11821938

38932090

21008236

40094063

1800890

17246024
12163795

Neas Ionias

15702813

10161984

16054345

903598

11335478

31041796

23395244

30531581

1013495

Neas Propontidas

24282124

16688153

24856520

1372485

4549081

23026999

14733584

23254442

1347095

5968660

Neas Smyrnis

33987012

26337089

35030514

1222488

12646578

33937896

23894738

33811015

1226400

13055178

Neas Zichnis

6773013

4711490

7178100

595024

3146994

6431431

4309087

6090724

577068

3263247

Nemeas

4713806

2305691

5792957

349428

1704096

3361043

2330806

3524670

338661

1785932

Nestoriou

3579279

1820674

4057590

467952

1637119

3314884

1572048

3247940

454941

1842153

Nestou

10417611

6522713

11229056

1515114

4760869

10707677

6228375

10686492

1469592

5122901

Nikaias-Agiou Ioanni Renti

23210092

12718886

23064533

617401

19519710

56562362

48065374

63244776

2305812

18854544

Nikolaou Skoufa

4962615

2981332

5380674

731341

2960025

5179866

3547916

5542384

708789

3261529

Nisyrou

3492951

2138956

3498477

144688

993520

2912970

1425529

2930640

139574

1323308

Notias Kynourias

4246873

875440

1758829

670768

2119861

5950703

3248468

5581011

649857

2298066

Notiou Piliou

1833888

300870

657724

2466844

5838056

3767645

5513141

637072

2704427

Oichalias

6715286

3494206

7657286

856293

3305702

6981412

3911630

6738077

823892

3706923

Oinnousson

1019309

683331

850893

155712

730833

754678

611221

824178

150127

1774475

Oraiokastrou

18841121

12382727

19536704

619346

5465262

16339036

10747008

16464616

636138

4934754

Orchomenou

5709679

3487272

6556619

558281

2497923

8807770

3649009

8800044

549326

2822230

Orestiadas

20270208

13335210

22221894

2733419

7963179

19652651

11782941

19655759

2640291

8636777

Oropediou Lasithiou

2292578

798475

2447497

266983

937752

2001454

882524

1944332

257424

956235

Oropou

15552194

9528245

15718302

996802

5015899

19145030

13168587

19023504

1009188

5828006

Paggaiou

16654823

8440220

14340963

2205380

6680355

17053323

11774731

18682245

2140113

7192399

Paianias

5716811

4381547

6159845

421254

3275769

14316333

9152056

14722319

426419

3376473

Paionias

15717887

10606257

17950678

1695586

7685453

14078937

9226120

13217924

1643863

7877621

Palaiou Falirou

30121747

21515759

30364103

986692

10598205

29599262

20106879

28312041

984373

11130686

Palama

8699027

5366180

8517182

982567

3788661

7550862

5453363

8525096

954375

4219182

Pallinis

25810192

15304764

29455634

645785

5573815

54148954

44955488

54957635

727006

35283258

Papagou-Cholargou

22849962

19760853

23880263

752165

8243477

24482000

17776159

23216092

750591

8594173

Paranestiou

4578138

2205406

4289117

691247

1521428

3049255

935189

1261628

665448

1581085

Pargas

11092176

4526564

11380979

785387

3180469

7540285

4224418

6861555

761548

3417586

Parou

10679088

6525512

11858936

1076386

2645775

10641806

6218449

11181837

1041396

2850024

Patmou

3912641

2417059

4293657

247572

1136454

3307426

1756846

2790092

239894

1469371

Patreon

90289318

65974539

92292855

5579524

32479376

114539669

87813929

112862933

5617044

63908099

Pavlou Mela

40796341

30974147

44915921

1696405

8617711

37452936

24733480

35609987

1750626

16280371

Paxon

7037917

1691978

7271396

240792

959586

6413702

1551716

6177126

231159

979473

Peiraios

104273375

93167292

107601814

3359709

27799721

149007217

136076904

146356303

3363352

94862561

Pellas

30626845

17213536

31037879

2079225

11546632

26060093

16984161

26436441

2099096

13572553

Pentelis

21142731

13415935

21496807

529249

4759522

19577701

12773368

18209510

542494

5098553

Peramatos

3404251

2020612

3734086

873917

5216074

17247010

12606106

15836457

648333

5591278

Peristeriou

62477405

52763117

68344766

2974288

24035025

60953908

45586994

61503382

2989494

25434874

Petroupoleos

21939955

15826713

24329666

1056214

8502354

20623157

15474237

21087978

1067239

8767602

38

Pineiou

8228071

4677448

9699596

772103

3422080

8089648

4561130

8360664

750177

3746248

Platania

9522423

5854791

10623100

976210

3173672

9755312

6299258

9674801

950960

3318349

Pogoniou

6956227

4173432

7856029

918355

3302371

5423097

3764835

5345225

897002

3527891

Polygyrou

10955389

7533715

11167661

1110902

4491356

19600727

15989570

19849969

1080547

9361553

Porou

4248457

3156846

4644714

149170

1166290

4364865

2430368

4507073

140664

1342971

Prespon

2541691

872301

2461398

350538

888555

2051194

878648

2136761

335804

969013

Prevezas

14406035

9655079

14599542

1426044

6699253

21408612

14852653

20089112

1395463

10573156

Prosotsanis

8833088

5897452

9202481

1212076

3733476

8372281

5071010

7799179

1167965

3980721

Psaron

904273

349466

957627

121685

634412

702809

423798

724902

117359

637933

Pydnas-Kolindrou

9137196

5973629

9876131

710247

3366179

7177537

5097332

7673784

682565

3817204

Pylaias-Chortiati

35608839

21708014

36027750

1031508

8071563

29260523

19898571

29562512

1039950

9495935

Pylis

11147655

7112411

11481867

1131042

4639405

8460340

6110905

7999274

1098687

5151307

Pylou-Nestoros

11888805

8677249

16691490

1131476

4656565

15614210

6690384

15970117

1104690

5046063

Pyrgou

25955552

14388511

27685108

2002544

9735417

29493893

23252626

31030321

1968949

18964405

Rafinas-Pikermiou

10799467

6327958

11275593

332523

2470299

13085984

8545572

13069777

338580

2785278

Rethymnis

36945597

19260431

36514323

2290799

9016425

34191440

22162826

35575681

2262203

14172477

Riga Feraiou

5278841

2870992

6491973

566258

3675557

5524158

3361691

5023883

550701

2560817

Rodou

93626881

55543183

97844478

4683383

34846011

105340922

75549999

100129426

4619288

40826381

Salaminas

21781702

14927819

22718489

852542

5185037

22033291

15044919

22889894

971020

6649774

Samothrakis

3068965

2564369

3220579

296216

1326433

2856858

2327973

2713234

282278

1344079

Samou

20954546

13616908

22076952

2583458

7074436

20692292

15569152

20241422

2497903

9982815

Saronikou

9960255

5909116

9185146

614999

4001328

19772004

12469987

20352871

613497

4307672

Serifou

2467677

950676

2452885

137014

713228

1046613

934108

1060070

132750

680057

Serron

32400797

20398600

32956238

2402870

15518796

44992884

34617280

44639817

2405496

29504643

Servion-Velventou

11577819

6160179

12178423

1044602

4562159

9619863

5790659

8853974

1012293

5025158

Sfakion

1311993

863814

1524573

220431

524289

1428684

741240

1426563

212241

535302

Sifnou

3250942

2044890

3661652

356358

1341752

2684177

1939947

2719018

344210

1379475

Sikinou

564466

492204

791931

43481

372786

470113

277610

408787

43920

381463

Sikyonion

12982684

7172021

13919734

1026607

4236358

10844361

7004450

9740960

998032

4747379

Sintikis

14005761

9738461

15029020

1129849

5746993

11798783

7464674

10894853

1110314

6155768

Siteias

12462869

8271921

13743169

1099562

3584812

10632619

7575175

10640741

1075648

3977269

Sithonias

10564413

5273335

10577517

632184

2108194

11543501

6500274

11254469

618132

2294405

Skiathou

7217069

4849876

7221731

230299

1844398

6982148

4434307

6890587

226904

1859095

Skopelou

3828420

2500705

4164385

237728

1511875

3656258

2655587

3639217

234042

1607205

Skydras

10339542

6876948

10579097

841612

4839812

8905853

6117027

8979617

822583

5125119

Skydrou

4410809

2539719

4351638

293438

1308574

2853491

1949227

2549119

280574

1386900

Sofadon

4371557

3292843

4799388

1183047

5269749

8765512

5704129

8314112

1150385

5054256

Soufliou

9098963

5692458

9805003

1559033

3935387

8221867

5642655

8391082

1501400

4166131

Souliou

7578812

4491013

9005199

1024212

2782347

6029389

3222723

5679514

986759

3005511

Spartis

18009787

5909796

12163520

1922475

7365439

22532926

16252804

22438280

1940630

11822288

Spaton-Artemidos

24831709

16948876

25600314

522709

4400121

20981331

15348378

21861844

526967

4596986

Spetson

4126950

3422366

4415380

114658

1104405

4241005

2554777

3351393

112581

1132200

Stylidas

10315794

4883810

10.500.764

620443

2471590

6571025

4606990

6417841

603482

2810504

Symis

3084077

1776303

3000387

242950

1134233

3100315

1782534

3171887

235152

1423996

Syrou-Ermoupolis

16437226

10633029

17317476

968505

5484170

19539325

15687432

20188120

940412

10603460

Tanagras

17738077

10417047

20808144

872009

3904146

14973037

9430473

14159608

855368

4323969

Tempon

10018092

5992988

11373272

670770

3994602

6591658

4159305

5584722

658787

3438311

Thasou

7111457

5064076

7183373

1001290

2618489

7016863

4712506

6682171

963330

2719312

Thermaikou

22116195

12704422

19002905

786974

6592035

19684715

12200754

18697258

813962

7394231

Thermis

29315933

22546648

36664741

803204

7335050

27765355

22267090

39418967

824887

8302185

Thermou

808858

992418

1806342

578057

1821402

3260052

1778090

3183021

557215

1929528

Thessalonikis

218006586

154580436

223935772

7186856

58356539

287111971

223355320

287090675

7146565

138644998

Thiras

13959285

9783503

16045992

1095676

2674150

12313085

7697846

12605995

1063531

2967712

Thivaion

24828121

12049072

16804722

1414974

6622045

16769793

11794692

17414097

1384171

6788389

Tilou

1183240

967674

1271958

124306

558549

760851

697951

2314687

119216

728704

Tinou

8415555

4871114

8729342

800917

1777661

7084111

4057028

7222413

773489

1961877
2427695

Topeirou

5704275

4185614

6012513

935402

2343957

4530966

2960645

4523422

901838

Trifylias

19892322

10535348

22413868

1596515

6354859

15748763

8012228

14790342

1386495

6353453

Trikkaion

41010973

27525348

42671531

2909959

15861559

48129288

39355154

48199726

2881161

28019759

Tripolis

25719732

16136920

33946574

2631624

10296590

27753262

20297380

25566373

2563338

16296764

Troizinias-Methanon

3426293

2283580

3745426

338266

1448153

4694830

2882052

4703012

334760

1636954

Tyrnavou

9469251

6265778

9892290

823675

4134057

8094610

5075968

7591975

816502

4392044

Varis-Voulas-Vouliagmenis

37223961

25871150

40011649

788669

6338381

36411425

24301495

34532864

787152

6570994

Velou-Vochas

10751551

6216060

11344690

630628

3444768

9000795

5894496

8385284

618502

3683102

Veroias

30978082

18734947

31794832

2122499

13122182

40680769

27622941

38796602

2100067

24192359

Viannou

4527525

2006906

4083630

395892

1318127

3968671

2215286

4116295

380263

1412105

Visaltias

11341854

6459862

11711713

988066

5028050

8973670

5924160

8338151

968377

5319270

Voiou

17591007

10120931

19305200

1445110

11194714

11979469

7572338

11001918

1420077

6726092

Volou

93411227

65173634

95548021

4512329

26400453

81755322

57785193

78057771

4267867

39531568

Volvis

15128750

9244590

15183983

1326476

3485909

12607161

8633182

11986950

1284875

4697057

Voreias Kynourias

6537126

3638656

6479418

898546

2688128

5536752

3190657

4899722

865934

3006850

Voreion Tzoumerkon

4860964

2480564

6530281

586261

2112873

4297564

1995596

4115763

566260

2272894

Vrilission

19050367

12680568

19470595

428327

4268967

16989348

10284759

17459933

438216

4913365

39

Vyronos

25890417

23062480

29063343

922681

11334450

27977426

20490915

28129855

923687

11520749

Xanthis

27979451

20179689

29841027

3614245

18858052

35691204

27550648

34586966

3530821

21882553

Xiromerou

612557

513980

910480

747741

2790372

5103074

3229136

4354350

727301

3001120

Xylokastrou-Evrostinis

13315394

7218723

15011567

1048513

3802484

10433193

6712106

10874105

1012875

4335915

Ydras

2976261

2278416

3190187

93188

915561

2639985

1362204

1888411

91111

993217

Zacharos

5714510

3005008

6591928

642739

2552324

4593787

2490519

4652460

619356

2631090

Zagoras-Mouresiou

5491062

2624965

5046344

361095

1265921

4465740

2717263

4244076

350151

1523056

Zagoriou

4849819

2016883

4965477

691198

1690622

3797762

1743288

3457481

669248

1828078

Zakynthou

14441638

8742390

15024454

2889441

7298420

27675442

17800816

28085623

2824395

11945576
3845724

Zirou

7642588

5152298

9921052

938548

3515156

6828739

4470554

6802119

908729

Zitsas

12865161

5931432

12974713

1141075

4716799

9618756

6148140

9458741

1127407

4715682

Zografou

38325711

27207473

38582588

1211641

13831273

36116561

26250330

33705118

1208129

13862292

3. Data (Economic data, 2012)

Municipality
Acharnon

rev_2012

operational_2012

exp_2012

sata_2012

kap_2012
23664905

58102724

44078802

55988559

1114730

Agathonisiou

569689

230613

624858

17870

186535

Agias

8061425

4779214

5311384

380830

1918921

Agias Paraskevis

56513699

49750349

56739911

557270

38042141

Agias Varvaras

12289698

7168717

12050997

524430

3538783

Agion Anargyron

23429695

17260840

22935208

1027190

7336567

Agiou Dimitriou

22895065

16149740

21955795

758410

7269884

Agiou Efstratiou

691769

289638

548761

33110

269566

Agiou Nikolaou

19342273

12622280

19160869

835930

7350494

Agiou Vasileiou

4731781

2776110

4650201

418890

1197511

Agistriou

1221489

1014302

1135230

19760

305647

Agrafon

6410244

3146570

4860213

1021700

1956737

Agriniou

46911891

28090244

46271319

2534530

21838456

Aigaleo

80959214

71072939

81189906

1172550

56461950

Aigialeias

27167724

19221092

28010783

1434080

8021094

Aiginas

11232533

9051361

10959809

240740

1608436

Aktiou-Vonitsas

8785861

3972504

9559401

572760

2874058

Alexandreias

16979080

11313006

16144303

948890

6511619

Alexandroupolis

53005213

34272914

51393264

2774080

24551665

Aliartou-Thespieon

4373676

2599145

4338636

300250

1541672

Alimou

18947809

13169611

17887290

486860

4936657

Almopias

12264144

7590853

11901454

873680

4476020

Almyrou

8597926

5380595

8612899

568300

2586200

Alonnisou

2161593

1160394

2647139

75830

776854

Amariou

2704688

1001139

2363814

305020

894565

Amarousiou

57788514

26987181

56297590

664940

7580815

Amfikleias-Elateias

6252144

3141847

6578779

415080

2153322

Amfilochias

10802599

7355674

10080448

757170

4807032

Amfipolis

6209639

4167501

6485699

383440

2137606

Amorgou

2958791

1014251

2861083

131990

546566

Ampelokipon-Menemenis

21250628

13439687

19542929

782270

6337480

Amyntaiou

3386523

12017835

5602373

10058325

795840

Anafis

607943

313668

755080

23560

252213

Anatolikis Manis

9153007

4958743

9275726

810280

3243635

Andravidas-Kyllinis

7640364

4755937

7055949

615240

2895937

Andritsainas-Krestenon

8027958

4671008

8408698

566490

2705149

Androu

7656084

3304874

7683211

686740

1353557

Anogeion

2711883

1138526

2531958

126010

636271

Antiparou

1352176

821394

1312661

60830

305714

Apokoronou

10161486

5650574

9374687

428020

2098289

Archaias Olympias

5827886

2732921

4941686

545090

2279336

Archanon-Asterousion

11072410

6749655

10834130

518290

3308769

Argitheas

1835713

1208326

1875946

279100

816977

Argous Orestikou

5230878

3618313

4886380

547530

2169440

Argous-Mykinon

19734082

13523962

20807009

1353670

6263487

Aristoteli

11523990

7430333

11534432

588140

2360275

Arrianon

5995379

2869179

5611637

837520

1778404

Artaion

27042036

14715692

25149059

1346660

11797224

Aspropyrgou

34068262

24667333

33855658

528790

3420943

Astypalaias

1366891

749923

1292219

81730

727599

449851671

341940683

456908505

6240230

155186703

Athinaion
Avdiron

8310230

4878569

8198411

854000

2459368

Chaidariou

20955036

15117641

20753943

744750

5667677

40

Chalandriou

33606620

22638620

31975263

671710

8390645

Chalkideon

53944408

43272156

56067607

2054030

25189046

Chalkidonos

3956186

11341286

7827283

13200567

546050

Chalkis

838548

621246

739358

32780

371540

Chanion

63359815

41086912

60912893

2300310

23393204

Chersonisou

15460105

9792373

15530886

612120

3431837

Chiou

30863764

22854373

31037227

2622750

13923282

Dafnis-Ymittou

14611123

9532999

14006500

536780

4772012

Delfon

18627120

12621077

19349920

1284600

6292212

Delta

23527492

14895143

22098763

669290

5398648

Deskatis

4345747

2054839

4304304

408440

1172945

Didymoteichou

9758083

6141039

8851777

1077210

3232990

Dionysou

22186238

15821245

23835185

420490

3352458

Diou-Olympou

11646975

7347146

10884529

610790

3235767

Dirfyon-Messapion

9824022

5151767

8511334

670570

2440239

Distomou-Arachovas

4203165

2744710

4159183

312340

1430856

Dodonis

6711222

3690347

6138916

631330

2027450

Domokou

6468375

3597860

6446828

486570

1922786

Doridos

8518151

4410969

8118287

811530

2227700

Doxatou

12433581

4519566

11955749

866550

2533959

Dramas

32058412

21804931

33291052

2628740

16283797

Dytikis Achaias

11221693

7828114

12053128

595030

3401264

Dytikis Manis

4442447

1949591

4224129

306100

1342402

Edessas

26649302

16223691

25958209

712740

14052971

Elafonisou

664754

436466

647144

25430

238298

Elassonas

15608517

9132939

15169027

1863200

5639684

Elefsinas

41792002

35683544

40410626

568070

22781134

Ellinikou-Argyroupolis

26472677

17153870

26859730

660140

7211755

Emmanouil Pappa

7086522

4788788

6709910

439980

2320176

Eordaias

21475818

14704017

22205980

1248370

6571493

Epidavrou

2937631

2061978

2705707

281930

1060263

Eretrias

5171522

3765245

5737161

312810

1595553

Ermionidas

5440383

4223375

5524530

350810

1787058

Erymanthou

6402869

3166180

5733563

461120

1624374

Evrota

10895975

6010400

8749409

764410

3441502

Faistou

8907949

4434108

9244046

661320

3252560

Farkadonas

4764871

2779194

4045790

479230

2139731

Farsalon

8014426

5112040

8519469

527020

2785952

Filadelfeias-Chalkidonos

19031273

13523044

18550665

516040

4471950

Filiaton

6579943

3168420

5907941

752180

2076499

Filotheis-Psychikou

21945430

14866600

20353044

345080

3914625

Florinas

21121811

13069655

20523316

1361090

9981366

Folegandrou

708269

430162

667926

43860

239514

Fournon Korseon

936096

422657

1002972

148430

499974

Fylis

49505222

33374817

49264723

805660

4587246

Galatsiou

6653695

21009355

13708727

20316975

636450

Gavdou

152702

71754

78938

17850

178554

Georgiou Karaiskaki

3319729

1775297

2933362

364900

1123708

Glyfadas

38894821

23588106

44443177

816070

8323765

Gortynas

9468613

5643111

9437396

556290

2528458

Gortynias

8838527

3649565

9009107

812140

2794438

Grevenon

19131983

12717787

18903716

1730850

7180201

Iasmou

5480585

2918449

4933353

655100

1595654

Ierapetras

15274356

9857231

15080150

913930

3232090

Ieras Polis Mesologgiou

19174172

13601750

18987148

898810

9187688

Igoumenitsas

19180880

13779481

18853832

1057990

9146552

Iiton

2859294

1595984

2839814

129200

595459

Ikarias

3767273

2347117

3706698

871300

1170366

Ilidas

18398401

8245039

15923461

877090

4523674

Iliou

28084236

21812036

29561517

1269550

9735222

Ilioupoleos

26569161

19857924

26964456

809790

9122530

Ioanniton

71104590

39190759

67556821

2791190

24037504
2893070

Irakleias

7244827

4444859

6917637

551160

Irakleiou Attikis

19505065

16286854

19658504

531300

5799430

Irakleiou Kritis

98882074

55967900

97425855

2987470

38280765

Iroikis Poleos Naousas

15156040

9576872

15973108

804070

5418451

Istiaias-Aidipsou

10702049

6944023

10236127

631190

2900916

Ithakis

3687806

2550938

3365823

356110

888267

Kaisarianis

11251367

8168414

11086762

351600

3303700

Kalamarias

38224743

22544502

36055073

1099040

9485851

Kalamatas

46060286

29033445

45337795

1618040

20119411

Kalampakas

11919646

7390713

11172206

1078390

4502782

Kalavryton

11460865

4830642

11451537

738780

2924395

41

Kallitheas

74661088

71711500

75762955

1373450

52923358

Kalymnion

11416725

6128091

11318615

857780

3779829

Karantanou-Selinou

3367567

1964456

3648797

253750

1215834

Karditsas

34528901

27382732

34144961

1580660

17367558

Karpathou

5443075

2964438

5117488

438070

1404768

Karpenisiou

16611271

8897707

16409300

1423590

4478043

Karystou

7551487

4263196

7216536

436010

1834203

Kasou

1061355

388880

513757

76840

624697

Kassandras

22019652

11796888

21423041

419060

1765053

Kastorias

20747340

15112800

19870305

1472970

9554850

Katerinhs

47795440

34685095

48326027

1766920

22416545

Kato Nevrokopiou

6937492

2943303

5147650

545220

1465220

Kavalas

49253654

30227616

45549088

2761630

18963789

Keas

3218256

1310965

2442854

227520

756568

Kefalonias

28364111

19222394

27898076

1946070

8031689
1388130

Kentrikon Tzoumerkon

4781867

1704073

3873390

490310

Keratsiniou-Drapetsonas

34351769

24714640

34096631

1389390

9985626

Kerkyras

63461297

41737594

61556540

3348220

22626042

Kifisias

49772533

32286261

49846283

629230

7068779

Kileler

12792429

7149693

11908250

566730

2880883

Kilkis

26567307

19434812

25185824

1654030

12460373

Kimolou

190363

230632

281940

50460

279235

Kissamou

6381372

3799805

5756150

395880

1693088

Ko

28759225

18336484

29330222

1461310

5306846

Komotinis

39229046

28255065

37729114

2413220

20872425
1806264

Konitsas

5655864

3414110

5716887

555420

Kordeliou-Evosmou

32499189

19943516

31845453

1023790

8639720

Korinthion

35946543

23150635

30775021

1221810

16291476

Korydallou

35652452

15909200

24973169

977570

7394734

Kozanis

45086538

30961295

45839044

1866320

18037604

Kropias

21797139

12730696

20675535

322040

2649251

Kymis-Aliveriou

13096169

8695462

12541062

937500

4244620

Kythiron

3057275

1629583

2842744

288120

1204638

Kythnou

1823006

1342753

1958783

107390

542181

Lagkada

20493179

13830547

21321370

1399030

5123537

Lamieon

37629004

26335595

38732619

1714750

17527909

Larisaion

86193233

51361009

85114712

2552440

31887112

Lavreotikis

18089281

10785751

18828761

337690

2854887

Lefkadas

14789332

9437622

19509564

1511280

5778888

Leipson

1649710

625062

1838564

38730

549465

Lerou

5951121

3957910

6673826

407770

2198131

Lesvou

44029401

29765361

43260705

3119380

18682750

Levedeon

25955061

18951910

25740728

818040

13093864

Limnis Plastira

3042092

1866866

3082010

263090

803587

Limnou

13556564

5627695

11809608

1172580

2337046

Lokron

9833743

6837178

9809427

578400

2735859

Loutrakiou

17298760

11460376

19933374

459330

2627333

Lykovrysis-Pefkis

13366639

8956655

12938659

346940

3136288

Malevizou

12756713

7299041

12622078

562640

3211345

Mandras-Eidyllias

15455922

9829207

15340435

494410

2363155

Manrakomis

7613370

4371964

6994719

720620

2384952

Mantoulidou-Limnis

6539102

4114506

6084067

460830

2155243

Marathonos

19221966

13397461

19025219

418110

3197339

Markopoulou-Mesogaias

18390456

10824152

18446081

190020

1959663

Maroneias-Sapon

8008232

4876714

8170357

811320

2078255

Megalopolis

8689343

4795794

8722874

771080

2555540

Meganisiou

1501526

696394

1111616

255760

594601

Megareon

15353145

11697715

15375707

732610

4241158

Megistis

728190

358076

652245

27520

367209

Messinis

15052384

7625176

14988826

854880

3953963

Metamorfoseos

18558496

11485469

18478777

370910

2865523

Metsovou

4309456

2514001

4293692

323180

1140915

Milou

4989280

2880770

5689521

316250

1094795

Minoa Pediadas

9861120

5429710

8985568

553460

2773416

Molou-Agiou Konstantinou

6612003

3903052

6856545

416290

2099153

Monemvasias

13700707

7038907

11924654

825240

3445830

Moschatou-Tavrou

21964461

15658870

21644651

567370

4558703

Mouzakiou

6972205

3512238

6177355

569810

2249329

Mykis

6498372

2629276

6175591

834060

1684632

Mykonou

10547011

5912596

8658670

254430

1600051

Mylopotamou

12132382

4418568

12169544

620990

1881553

Nafpaktias

18102983

10272775

16790548

1172700

7374177

Nafplieon

21172088

14780437

20949435

994940

10400200

42

Naxou- Mikron Kykladon

16235330

8457663

15677214

1136460

3194437

Neapolis-Sykeon

35108892

15285167

30800759

1212680

11115107

Neas Ionias

28651437

19894559

28858337

694860

8197576

Neas Propontidas

23321381

12489709

21678603

888970

4089940

Neas Smyrnis

30736365

21329136

30551545

858960

8402233

Neas Zichnis

5771569

3797378

5748377

383830

2098548

Nemeas

3515190

1969118

3297031

214620

1128866

Nestoriou

3637104

1709045

3394937

286920

1165815

Nestou

10761407

5183573

9484481

983820

3176210

Nikaias-Agiou Ioanni Renti

52847122

38226767

49677112

1591190

12312710

Nikolaou Skoufa

5688145

2921350

5775595

472910

2026917

Nisyrou

2755688

1146378

2760734

83770

895843

Notias Kynourias

4727186

3453611

5331224

403230

1522124

Notiou Piliou

6423194

3656046

6495439

350660

1643041

Oichalias

7669586

3783272

6952440

508420

2368034

Oinnousson

944416

442536

1036381

92740

481131

Oraiokastrou

14902142

9257681

14822926

413740

3177162

Orchomenou

12873862

3101665

12003993

346390

1857482

Orestiadas

19617962

9967987

15753182

1773910

5433576

Oropediou Lasithiou

1745486

858305

1482045

160080

618546

Oropou

25539361

14390560

26223834

544460

3728300

Paggaiou

18511582

10567047

16612984

1432490

4510271

Paianias

20908642

9948913

18830316

263820

2205437

Paionias

13945822

8216219

13615213

1085550

5059989

Palaiou Falirou

25682752

17564602

25066270

688270

7111786

Palama

6833668

5418145

7051996

645270

2681117

Pallinis

40912391

34151698

41378517

475430

22035292

Papagou-Cholargou

22575264

15033006

21924687

490990

5350503

Paranestiou

3601587

2039295

3034834

426380

1049840

Pargas

8228670

3803185

7330408

507570

2150520

Parou

10743911

6076357

9171151

690210

2054166

Patmou

3448854

1746443

3497389

150410

977631

Patreon

109815832

82761284

106769636

3813420

50817159

Pavlou Mela

35907783

20861183

33268945

1203340

10599187

Paxon

3084004

1352737

3062497

143170

682168

Peiraios

130891626

127150918

131858309

2353880

76230044

Pellas

25507106

15371297

24436878

1415300

8683498

Pentelis

15693954

11441035

16836367

319440

3230049

Peramatos

12916664

9497541

13633111

437820

3469708

Peristeriou

54021168

39224080

52486974

2075500

16176041

Petroupoleos

20672746

15050215

21533997

731620

5759273

Pineiou

9042145

4027871

9212665

476060

2531499

Platania

9823705

5558358

8819443

601910

2139382

Pogoniou

5900452

3420191

5326325

566620

2237027

Polygyrou

22941429

16040317

23097817

671490

8766897

Porou

3462150

2172530

3163249

69280

865233

Prespon

2562694

935136

2647075

207420

605543

Prevezas

25592173

14192514

25070682

937150

8144659

Prosotsanis

9069261

4724140

8460358

780280

2697809

Psaron

4353329

440754

4320223

68910

410184

Pydnas-Kolindrou

9357495

5941981

9113323

434800

2544928

Pylaias-Chortiati

27785712

17381716

26844513

694050

6110926

Pylis

7135554

4959149

7042625

713850

3128284

Pylou-Nestoros

12390934

5107802

12810543

679020

3238801

Pyrgou

26786778

20901812

26155272

1305090

15658104

Rafinas-Pikermiou

12879007

7538750

12512139

201160

1856951

Rethymnis

49620646

20678028

48276954

1524180

10361651

Riga Feraiou

4740420

2781313

5357663

332280

1582586

Rodou

108839632

74890561

111099414

2991330

31213933

Salaminas

19951190

14435688

19298537

604270

4206369

Samothrakis

2475335

2017330

2338331

170760

913418

Samou

21952813

14412742

20975747

1617950

7701327

Saronikou

23136321

10932886

21155972

357990

2687714

Serifou

1102398

824670

2208494

83150

468891

Serron

47279431

32453965

45375452

1644580

23837273

Servion-Velventou

9683322

4793579

9259915

669510

3290458

Sfakion

1420204

685203

1428156

113260

349417

Sifnou

3269444

1911663

3032072

228450

1041733

Sikinou

474695

223905

293622

24120

242451

Sikyonion

10605858

7289187

11341514

626120

3200667

Sintikis

10706054

7214498

11137330

725780

3926024

Siteias

11194122

7487846

13307253

690230

2754289

Sithonias

14104247

7753050

15054397

369770

1488829

43

Skiathou

6882172

4067270

6816449

130960

1238668

Skopelou

4554359

2478042

4474414

129460

1040563

Skydras

9814822

5667305

9580988

551060

3326460

Skydrou

4543881

1913342

4501554

167450

902212

Sofadon

9393600

6060836

9372245

766060

3192193

Soufliou

10725241

5697646

10256587

971170

2625080

Souliou

6487730

3425267

5590639

645440

1895320

Spartis

21200496

14832809

22157859

1208870

9197239

Spaton-Artemidos

24715242

14314780

21812333

342600

2988953

Spetson

3991039

3971677

4520337

63130

764847

Stylidas

6655193

4907464

7418629

377340

1703744

Symis

2747955

1635871

2635814

148100

927670

Syrou-Ermoupolis

17940350

13209540

16496727

610560

9239531

Tanagras

15446276

9501323

13125351

525520

2699219

Tempon

6771578

3748856

7062273

415710

2154504

Thasou

8554462

4367561

7838551

624640

1763472

Thermaikou

20069145

11545987

20224433

546780

4858753

Thermis

26490316

18434426

28131751

543300

6999419

Thermou

3734602

1548097

3293195

367820

1240319

Thessalonikis

291522852

199435835

286652724

4929980

118411875

Thiras

13920653

7573085

12494076

710630

2258358

Thivaion

16521804

11358365

16100794

878260

4430550

Tilou

1953077

898770

1875598

67090

879248

Tinou

7421897

3527231

6815999

509260

1306079

Topeirou

4686713

2626425

4428096

609590

1540939

Trifylias

12185645

6741668

11476215

892710

4228966

Trikkaion

43770523

34001743

44290663

1959630

19553107

Tripolis

27544403

21370334

29173477

1649730

12206981

Troizinias-Methanon

6380701

2851357

5911449

186740

1034598

Tyrnavou

8276371

5196423

8633936

542060

2813405

Varis-Voulas-Vouliagmenis

29612735

20763823

31173119

505430

4399913

Velou-Vochas

8739603

5837163

8732388

400890

2342667

Veroias

39984326

27836022

37969075

1404330

21472485

Viannou

3722128

1898492

3645267

245850

881132

Visaltias

8979543

5905453

8575822

647000

3410084

Voiou

13936406

7598081

12981236

940280

3880283

Volou

68299680

51503032

67436298

2856320

29461768

Volvis

11407710

7172826

11412288

825900

2978092

Voreias Kynourias

5481226

2999820

4303920

570300

2050555

Voreion Tzoumerkon

4324109

1911001

4010529

344270

1409005

Vrilission

15564608

10313298

14849853

288620

2942390

Vyronos

33822147

18166474

34188470

626950

7644647

Xanthis

36805068

25339417

34460996

2418460

16961514

Xiromerou

4712241

2856188

4460868

466770

1899777

Xylokastrou-Evrostinis

10790136

6663740

11152547

657980

3010836

Ydras

2351062

1960208

2319371

47580

608036

Zacharos

4604189

2705528

4739176

392410

1680682

Zagoras-Mouresiou

3189903

2187258

3122739

211270

868180

Zagoriou

4518313

1428299

3740934

416190

1144827

Zakynthou

23633164

14013288

24309577

1849180

8150862

Zirou

11417582

4285443

10929130

600760

2443473

Zitsas

10337636

6671171

10481962

735280

3188728

Zografou

33756406

23887015

32864218

826080

9071776

44