Introduction

Financial resource mobilization of local government and its management is a crucial issue throughout the globe. Countries around the world generate and collect public revenues through taxes and levies, both domestically and internationally, in order to support programs and services that enhance healthcare, education, infrastructure services, public order, and other services for their citizens and enterprises. Nonetheless, the majority of emerging countries confront the biggest difficulties in generating revenue. Owing to increased local government expenditures, which entail an increase in revenue collection, a more responsive government, qualified local government workers, and more efficient public service delivery are required. Yet, local governments have continued to be ineffective in distributing resources. Based on this assumption, this study was conducted. This chapter affords an introduction to the book’s central theme, providing an overview of the research problem’s formation, rationale, objectives, and a brief historical context. Additionally, the chapter outlines the study’s methodology and offers insights into the book’s organization, structure, and limitations.