Theoretical and Analytical Framework

This chapter deals with the theoretical and methodological foundation of the book. This chapter mainly explores, conceptualizes, and operationalizes the key variables to establish a theoretical and analytical framework compatible with conceptualization. The dependent variable of this study is “effectiveness in mobilizing urban resources of city corporation.” After operationalization, seven independent variables have been identified as indicator to measure the level of effectiveness in mobilizing resources. Those are legal provision and practice of local fiscal authority, efficient revenue collection and allocation, number of adequate officials and staffs, regular scheduled tax assessment, transparency and accountability mechanism, and penalty/punishment system for tax defaulters. The chapter discusses and operationalizes these independent variables to measure the outcome of resource mobilizing scenario of City Corporation. Overall, it includes the literature review, conceptualization and operationalization of variables, theoretical and analytical, and research design and methodology.