Decentralization of local government has become the lead issue in the developing countries like Bangladesh in very recent time. Two goals of many developing countries are the mobilization of resources through the public sector and the decentralization of government activities. These objectives have led government planners to look toward local governments as a source of administration and fiscal strength that is underrecognized and underutilized. This study mainly focuses on two aspects; from macro point of view, it discusses about the present fiscal structure of local government in Bangladesh...