On the other hand, they embrace the idea that subnational authorities should have the freedom to take initiatives on matters that are important to their constituencies. They comment that the various subnational authorities have “overlapping jurisdictions and loosely defined spheres of competence” and that, even where there is a clear division of responsibilities, “they are not always respected” (Wienen and Mosler-Tomstrom, 2016: 41). This potential for overlapping responsibilities stems from the fact that there is no formal hierarchy among subnational authorities—“in theory', no single authority can impose its will on any other” (Wienen and Mosler-Tomstrom, 2016: 41). Local governments have resources that they are free to use. Tax revenues and the local governments’ own resources from other sources must represent a decisive share of these resources. This means that local governments must not depend on the central government for the majority of their resources (see below).