Budgets are the starting point of this book, and it continues with different types of revenue and taxes at the local level. Tax Justice is introduced and finally the book explains decentralization and the dilemma local government has in terms of limited independent space for planning and implementing plans. The book is designed for field workers and civil society organisations at the local level. Whilst the political context is very different in each country, it is hoped the book can inspire engagement in budget work at the local level. The book includes tools for analysing budgets and understanding political economy at the local level.