A SURVEY ON FISCAL ISSUES IN THE THAI LOCAL GOVERNMENT ORGANIZATIONS

Abstract

This research article aims to study 1) to explore fiscal issues 2) to synthesize fiscal issues in 3 areas: Meta Theory, Meta Method and Meta Data Analysis. This study is qualitative research. The sample group used in this research was research during the year 2009-2019 from Thai Journals Online (ThaiJO), amounting to 10 issues.

The research results showed that 1) The body of knowledge on fiscal issues had the most research done in 2014. Regarding research institutes, it was found that Valaya Alongkorn Rajabhat University was the institute that conducted the most research. 2) The synthesis of fiscal problems found that most of the Meta Theory found that the theoretical concept used in the research used the local fiscal concept the most. As for the Meta Method, it was found that qualitative research was used the most. The Meta Data Analysis can be classified into 7 aspects: (1) Income problem. It is the problem that researchers have discovered the most. which can classify minor issues related to income problems such as problems in the efficiency of tax collection of local governments; The problem of dependence on government revenue; The problem of income inequality of local government organizations at each level and legal issues related to taxation (2) Problems with the potential of fiscal personnel (3) Legal problems (4) Loan problems It can also classify minor issues related to borrowing problems, such as problems in collecting and reporting information on debt formation and debt status of the local authorities in a systematic and continuous manner. Problems of the roles of various agencies involved Problems in educating local authorities about borrowing money and problems with the loan spending tracking system. (5) problems in setting fiscal policies of local administrative organizations; (6) problems with audit mechanisms; and (7) structural problems.