In the run-up to local council elections across Scotland, the debate over how services are financed has intensified.
It is estimated that Scottish councils will face a £2bn black hole by 2014.
In the run up to the local authority elections at the start of May, concentration turns to how councils should best be funded.
A deal to freeze council tax across Scotland for a fifth consecutive year has already been agreed.
In the longer term, the SNP government supports a local income-based tax to raise revenue, an idea they share with the Liberal Democrats.
Labour continues to favour some form of property-based tax, while the Conservatives wish to retain the council tax.
This year Scotland's local authorities will share a £11.5bn pot.
More About Local elections 2012
- Scotland’s councillors get back to work as the dust settles on elections
- New coalition in Edinburgh sets out promises for next five years
- SNP fury as Labour and Tories strike coalition deal to run Stirling Council
- Voters go to the polls a week late to elect final three councillors
- Councils in Lothians strike deals after days of negotiations
- Councils across Scotland starting to take shape after days of negotiations
- Negotiations across the Lothians in the wake of local government elections