The proposals suggest that the regional bodies would be given powers over larger planning decisions, education and economic development.
They would also oversee the delivery of key services such as waste management, cleaning and early learning.
The smaller community authorities would contribute to local planning decisions, town centre regeneration, licensing and the historic environment.
Separate set-ups for Scotland’s islands would also be required, according to the paper.
Councillors would be elected to the existing wards across Scotland and serve on both the local and regional authorities.
However, the document suggests the increased time commitment may require a boost in pay.
The proposals do not outline how the reforms would be financed.
