What are the general purposes of taxation for the delivery of state and local government services and functions?

What are the general purposes of taxation for the delivery of state and local government services and functions? Also, identify and describe the major sources of revenue for state government and for local government in their respective budgets?Further, describe the elements and stages in a state and local budget process and discuss the major restraints on state and local budgets.Discuss some of the reasons for the variances in the public policy decisions made by state and local governments in selecting the sources of revenue to pay for government expenditures and establishing budget priorities.