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: 10% of total income tax revenue, 40% of total business tax revenue minus the uniform invoice prize fund, appropriated in accordance with relevant regulations, 10% of total commodity tax revenues, and 20% of land value increment tax revenue levied in the county (city) level. These funds are distributed among special municipalities, counties (cities), and townships to support local fiscal needs.