Taiwan's government finances are often described as "concentration of power and money in the center." Thus when local governments hit financial difficulties, they have to appeal directly to the central government for help. This is why the Act Governing the Allocation of Government Revenues and Expenditures, which governs the distribution of financial revenues and responsibility for expenditures between the central and local governments, has always been a focus of widespread attention.
台灣財政常被形容為「中央集權又集錢」，因此地方政府遇到財政困難時，常常直接向中央喊話，攸關中央地方稅源分配的「財政收支劃分法」也才會每每成為眾所矚目的焦點。