Subject of local governments has been attracting the attention of researchers from various disciplines in recent years. Local governments themselves and other related actors undergo a transformation in the face of new public management, good governance, direct democracy, decentralization and other reform waves. Thoughts directing reforms, reform tools and reform results have diversified. In addition, new problem areas have arisen in the local governments after the reform process. Number of studies analyzing local governments both during and after the administrative reform process from a comparative perspective has increased as well. Currently, there is a need to analyze local governments from comparative perspective via different theoretical discussions and country studies. This part will present current discussions as an introduction to comparative local government studies introduced in general terms throughout the book. Particularly the question remarks to have arisen after the local government reform will be addressed and analyzed.