องค์กรปกครองส่วนท้องถิ่นไทยในมิติปัญหาทางการคลัง

Authors

ศ.ดร.บรรเจิด สิงคะเนติ, ดร.ดารุณี พุ่มแก้ว

Published

วารสารรัฐประศาสนศาสตร์

Abstract

This study aims to explore the local public finance problems in Thailand. Data
were collected from four groups: government officials, experts, local politicians, and local
government officials. In addition, data from local budget allocation documents were also
analyzed. Results indicate that local administrative organizations face five main problems.
The first problem is the structure of local revenue as the proportion of revenue from
each source does not reflect local fiscal self-reliance and fiscal autonomy. Second, many
laws on local fiscal issues are still outdated and there is no clear legislation regarding
revenue source for local administrative organizations. In addition, there are problems with
regulations and methods for generating new revenue sources. Third, there are problems
resulting from thelocaladministrativeorganizations’ inability to develop theirfiscal system,
suchas problems withthe management system, local staff, and taxpayers. Fourth, there is
the problem of budgetallocation,especially withregard tothesystem of intergovernmental
grant allocation which does not have mechanisms to ensure fiscal equality. Furthermore,
the allocation is often delayed, unpredictable and, for specific grants, susceptible to
political intervention. The last problem is budget setting as there is a lack of content-rich
public participationinlocal budgeting processand little diversityinthe participation method,
as well as shortcomings inthe budget auditing processof local administrativeorganizations.

(2560). องค์กรปกครองส่วนท้องถิ่นไทยในมิติปัญหาทางการคลัง. วารสารรัฐประศาสนศาสตร์, 15(2), 3-25.