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 target groups are field workers and civil society organisations at the local level. We are aware that the political context is very different in each country; however, we hope that you can use the book as an inspiration to engaging in budget work at the local level. The book includes tools you can use to analyze budgets and understand political economy at the local level.