With control of around £5 billion of tax revenues, devolved institutions in Wales can set the level of taxation which could increase or reduce the level of investment in public services.
Gyda rheolaeth ar tua £5 biliwn o refeniw treth, gall sefydliadau datganoledig yng Nghymru osod lefel y trethiant a allai gynyddu neu ostwng lefel y buddsoddiad mewn gwasanaethau cyhoeddus.