Municipal Finance and Management : in Burayu Town, Oromia, Ethiopia

While the World population in general and urban population in particular is increasing at an alarming rate, the case of the developing world is truly greater because of push and pull factors besides the natural increase. It is obvious that this additional population exerts pressure on the service delivery capacity of cities. Urban local governments have the responsibility to provide the necessary services to their citizens while citizens are expected to pay the necessary taxes by which the services are provided. Many urban local governments in developing countries face difficulty of service provision due to less municipal revenues emanating mainly from corruption and weak revenue collection as well as poor revenue management techniques.