Scottish councils called for a "radical overhaul" of Scottish democracy so more decisions over tax and spending are made locally.
Scotland is the most centralised nation in Europe with a few elected representatives covering large populations and geographical regions, the Convention of Scottish Local Authorities said.
Local democracy "has been gradually dismantled over the last 50 years" from over 400 elected local governments in 1946 to 32 today, according to a report. Communities have "a high dependency on grants from national government", it added.
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