The course provides guidance specifically for subnational tax reform and administration. Common national-level taxes are not discussed. The term subnational governments is employed to define municipal, metropolitan and regional governments that collect revenue. The focus is on factors that are within the control of local governments and aspects of the administration that they can reform without advocating for legal changes through the national government. Developing Contexts: this course is meant to address common problems in low- and middle-income countries. Therefore, it may not be appropriate for higher-income countries. Globally Applicable: the concepts in this course are meant to apply globally although regional contexts and national laws might vary widely. Moreover, this course is meant to provide methods and concepts that can be tweaked and molded to a variety of contexts. The course is designed to enable government officials to plan their OSR administration reforms during the course. Exercises are designed to be interactive and assist with creating an action plan for the most important reforms.