Due to varying levels of industrial and commercial development across Taiwan, some local governments cannot fully cover their expenditures with the national and local taxes they collect. To balance local fiscal disparities, Article 8 of the Act Governing the Allocation of Government Revenues and Expenditures stipulates the allocation of Centrally-Funded Tax Revenues. These sources include: appropriation of a certain proportion of income tax revenue, business tax revenue and commodity tax revenues. These funds are distributed among special municipalities, counties (cities), and townships to support local fiscal needs.