One of the country's largest business groups says the lack of financial transparency at local government level is a major concern.
Ibec, which has published a business manifesto for the local elections, is calling for wide-ranging local government reforms, to reduce costs for businesses and improve accountability.
Ibec Head of Regional Policy Reg McCabe said costs could be reduced throughout adjustments to the valuation system which underpins commercial rates, but reducing costs at the administrative level would be preferable.
"A better way to drive down the costs is simply to look at continuing the process that the present Government has introduced, which is to reduce the overall number of local authorities through mergers and making the whole system more efficient," he said.
Business currently contributes €1.6bn a year to local government, through commercial rates and water charges.