Urban local bodies (ULBs) in developing countries are in dire need of resources not only for investment but also for maintenance of the existing services. The ability of the ULBs in Bangladesh to raise revenues is far too short because of the fact of the over all poverty of the population. The resources of the ULBs are inadequate and infrastructure is poorly constructed. It also failed to make the reluctant inhabitants to pay taxes. ULBs have outstanding dues and poor collection status leaving out the low-income areas. This study looks into the limitation in the Dhaka City Corporation that...