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This study addressed an alternative approach, sufficiency economy approach, to be applied in community economic development which can be referred as "sufficiency community economic development -SCED". SCED concerns on a holistic approach of CED activities through community participation that focuses on the capacities and livelihoods of community in order to enhance the community strengths and members' livelihoods. SCED requires that activities are developed based on community-demand with a firm foundation of community-reliance and moral condition to create activities that have a positive impact to all livelihood assets, not just the monetary terms.

Union Parishads (councils) being the century old rural local government in Bangladesh are yet to fulfill the expectations of rural citizen which is mainly due to own resources constraints including miserable local resources mobilization. This paper focuses on Union Parishads recent revenue trend and performance from five years secondary data (2003)(2004)(2005)(2006)(2007) and primary data collected from Parishad representatives, local people, government officials and national experts. Finding of the study shows that despite revenue potentials, weak revenue administration, inadequate adjustments and assignments of local revenue sources including lack of union functionaries training become impediments on local revenue enhancement. Other finding of the study suggests that in the absence of valuation based tax assessment system, households housing pattern and literacy rate can be significant determinants in ascertaining annual average holding tax revenue while per capita household holding tax, remittances, agricultural land ownership, households having electricity connections can be used as significant variables to determine the taxpayers ability to pay holding tax.