Sinn Féin has called for local authorities to be given tax raising powers, as part of its local election manifesto.
Councillor Dáithi Doolan said without revenue raising powers, local government reform such as the introduction of a directly elected Mayor for Dublin was simply window dressing.
He said two possible methods were a 'bed tax' on hotel rooms and the ring-fencing of a certain proportion of VAT for local authorities.
Party leader Gerry Adams urged people to vote, saying the Government parties were depending on people not to go to the polls so they could use their party machines to deliver their core vote.
He added that for anyone who wants change, a vote for Fine Gael is a wasted vote.
