CBI assessed municipal revenue structures, analyzed dependency on central transfers, and identified options for increasing own-source revenues. The team developed several calculation models for the Ministry of Finance on retaining a portion of the personal income tax (PIT) in local budgets and prepared alternative scenarios for the redistribution of VAT among municipalities. CBI evaluated the fiscal impact of each option, examined implications for equity and autonomy, and submitted recommendations to support a more balanced and sustainable intergovernmental fiscal framework