Scotland’s current council set-up, with 32 local authorities, was introduced by the UK government in 1996.
Before then, the country had a two-tier system of nine regional councils and 53 district councils.
Deputy First Minister Jenny Gilruth said: “We need to ensure investment is focused on frontline delivery, with the right staff in the right roles to empower communities and deliver real improvements in public services.”
She added: “Existing local government responsibilities could also be extended, including enhanced roles in economic development and business support so that individual areas can reflect local strengths and ambitions.
“These proposals are intended to provide a starting point to facilitate debate and discussion as we work to deliver reforms that strengthen public services and improve outcomes for the people and communities we serve.”
Scottish Labour local government spokesman Joe Fagan said: “The Scottish government must not blunder into another reorganisation.
“Any reforms must be made in partnership with local government and backed up with fair funding for local services.”
Earlier this month, First Minister John Swinney announced plans to cut the number of health boards in Scotland from 14 to 2.
He described the reforms, designed to cut costs and improve efficiency, as “the most significant structural reform of our NHS in the devolution era”.
Separate plans are also being considered for the three island groups – Shetland, Orkney, and the Western Isles.
