Currently, the amount of 19.24% and 20.27% of national tax is transferred to local governments (Ministry of Interior and Safety) and education districts (Ministry of Education) by law regardless of economic and financial demand. As a result, the allocation of intergovernmental transfers has exacerbated this mismatching problem. In order to alleviate this mismatch, the merger of local government and education authority was suggested during the last few7 decades as a change of population composition had been expected, but it is not institutionalised yet.