Domestic resource mobilization is considered a milestone for sustainable development in many countries. A country can reduce its poverty rate and foreign dependency by increasing domestic resources, thereby attaining sustainable development in the long run. The local government needs to increase local resource mobilization under its jurisdiction to ensure sustainable development because local resources are a vital part of domestic resources. However, the objective of the chapter is to present the background, the nature of inquiry, and the objectives of the book. It introduces the Union Parishad in Bangladesh and contextualizes the scholarship in terms of historical background as well as its current organizational structure. The chapter then discusses the research methodology and proposes a conceptual framework of the book based on resource mobilization theory.