This research considers about the Kalmunai Municipal Council of Sri L:anka only. But in Sri Lanka most of the Municipal Councils work in this condition and the tax contribution of people always very poor in all over the country. When it is increased whole country can be developed with the help of people. So in the future, researches have to include all the Municipal Councils. This may be a guide to make researches in this concept. At the same time it hopeful that the recommendation may be helpful for the Municipal Council to increase their income.
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