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Denmark is split into 443 named islands which results in a long coastline, 7,314 kilometres. A perfect circle enclosing the same area as Denmark would have a circumference of only 742 kilometres. Another feature that shows the close connection between the land and ocean is that no location in Denmark is farther from the coast than 52 kilometres. The size of the land area of Denmark cannot be stated exactly since the ocean constantly erodes and adds material to the coastline, and because of human land reclamation projects. On the southwest coast of Jutland, the tide is between 1 and 2 metres, and the tideline moves outward and inward on a 10 kilometres stretch.
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Denmark is divided into five regions and a total of 98 municipalities. The regions were created on 1 January 2007 as part of the 2007 Danish Municipal Reform to replace the country's traditional thirteen counties. At the same time, smaller municipalities were merged into larger units, cutting the number of municipalities from 270 to 98. The most important area of responsibility for the new regions is the national health service. Unlike the former counties, the regions are not allowed to levy taxes, and the health service is primarily financed by a national 8% tax combined with funds from both government and municipalities. Each Regional Council consists of 41 elected politicians elected as part of the 2005 Danish municipal elections.