While the ratio of expenditure of national and local governments is currently 4:6, the ratio of tax revenue sources is 6:4. Under the current system, the revenue shortage of a local government is covered by the central government in the form of subsidies. This is why there is no incentive for local governments to reduce expenses. At the same time, without local governments having the freedom to increase tax revenues, their willingness to make appropriate investments will not increase. The drastic transfer of financial resources is therefore essential.