The article explores how Taiwanese officials view fiscal decentralization. It identifies five theories of fiscal decentralization, showing a mix of centralized and decentralized approaches. The study confirms a national-local divide in attitudes. Short-term recommendations include involving local officials in fiscal efforts and increasing national shared taxes. Long-term suggestions involve sharing policymaking power with local officials and allowing people to vote on local fiscal policies. The study emphasizes the importance of policy learning and collaboration for improving Taiwan's local fiscal system.