The Finance Commission of India was established in 1951 under Article 280 of the Indian Constitution by the President to define the financial relations between the central and state governments. It is appointed every five years and consists of a chairman and four members. The Commission recommends the sharing of taxes between the central and state governments and measures to supplement the resources of local governments. Thirteen Finance Commissions have been established so far, with the most recent one in 2017 making recommendations like increasing states' share of central taxes to 32%.