The municipalities represent the local level of administration in Finland and act as the fundamental, self-governing administrative units of the country. The entire country is incorporated into municipalities and legally, all municipalities are equal, although certain municipalities are called cities or towns. Municipalities have the right to levy a flat percentual income tax, which is between 16 and 22 percent, and they provide two thirds of public services. Municipalities control many community services, such as schools, health care and the water supply, and local streets. They do not maintain highways, set laws or keep police forces, which are responsibilities of the central government.

Tampere is a city in Finland and the regional capital of Pirkanmaa. It is located in the Finnish Lakeland. The population of Tampere is approximately 255,000, while the metropolitan area has a population of approximately 417,000. It is the 3rd most populous municipality in Finland, and the second most populous urban area in the country after the Helsinki metropolitan area.