Administrative divisions of Finland

[4] Municipalities (which may also call themselves towns or cities) account for half of public spending.

Spending is financed by municipal income tax, state subsidies, and other revenue.

In Finland, state has started the Municipality and Service Structure Reform Program to reform the complex and expensive municipal system, but initiatives have encountered much opposition from local bureaucrats and interest groups.

Municipalities co-operate in seventy-four sub-regions and twenty regions.

Depending on their population structure, central government allocates different amounts of funding to different Wellbeing Services Counties.