The main forms of support include Centrally-Funded Tax Revenues and grants, detailed as follows:
According to Article 16-1 of the Act Governing the Allocation of Government Revenues and Expenditures and the Regulations for Allocation of Centrally-Funded Tax Revenues, the Ministry of Finance allocates Centrally-Funded Tax Revenues based on a prescribed formula, with allocations confirmed by local governments.
Under the Regulations on Central Government Subsidies to Special Municipalities and County (City) Governments, general and specific-purpose grants are calculated and allocated by the Directorate General of Budget, Accounting and Statistics of the Executive Yuan, while project-based grants are administered by the respective central authorities.