| Résumé: | Despite the long history of local government in Bangladesh, these institutions, particularly
Union Parishads (UPs), are heavily dependent on central government grant allocations rather
than local revenue. This makes the UPs rely greatly on central government to perform all
developmental and operational activities. UPs have little incentive to mobilize their own
resources. UPs do not seem to be financially solvent due to lack of capacity and low quality of
local human resources, weak tax assessment capacity, concern of elected representatives
about losing local political representation, pervasive tax evasion culture, perceived gap
between tax payment and service delivery and narrow revenue base. Very few studies have
been undertaken to assess the real context and constraints to local resource mobilization at
the UP level. This study aims to analyse system and processes to increase revenue from local
sources by assessing their capacity as well as challenges.
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