Item

Province

Municipality

County

Responsibility power

Economic regulation

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-

Infrastructure construction

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●

●

Environmental protection

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●

●

Education

○

●

●

Medical and health

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●

●

Culture and physical training

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●

●

Public safety and justice

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●

●

Social security

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●

●

Financial power

Tax legislative power

●

○

-

Tax collection and management right

○

●

●

Charge right

○

●

●

Debt right

○

●

-

Financial resources

Tax revenue

●

●

●

Transfer payment

●

○

●

Non tax revenue

○

●

●