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We carry out a general study on the collapse of axially (and reflection-)symmetric sources in the context of general relativity. All basic equations and concepts required to perform such a general study are deployed. These equations are written down for a general anisotropic dissipative fluid. The proposed approach allows for analytical studies as well as for numerical applications. A causal transport equation derived from the Israel-Stewart theory is applied, to discuss some thermodynamic aspects of the problem. A set of scalar functions (the structure scalars) derived from the orthogonal splitting of the Riemann tensor are calculated and their role in the dynamics of the source is clearly exhibited. The characterization of the gravitational radiation emitted by the source is discussed.