The Local Fiscal Decentralization: A Case Study of Capability to Revenue Collection of Nong Phai Tambon Administrative Organization, Muang District, Si Sa Ket Province

Abstract

The purpose of this research is to study the opinions’
people, problems, hindrance and the advantages of the
state’s decentralization policy of monetary power regarding
the Tambon Administrative Organization.
As far as the methodology is concerned, it involves
the documentary research descriptive and analytical
research as well as interviews of selective groups of the
heads of Tambon Administrative Organization, their financial
officers, all together 3 key information from Si Sa Ket
Province in accordance with qualitative analyze technique
toward local budget documentation.
The research findings are follows:
Between the years 2018 to 2019 the government’s
decentralization policy and measures of monetary & fiscal
power of Local Administration has actually increased the
revenues of the state. The measures and policies involved
are very well implemented which could lead directly to the
fulfillment of the objectives.
The reasons and factors for the inefficiency of policy
implementation stemmed from 3 factors, i.e., 1) the
communication process, which depending on the clearness
of the policy and the about implementations’ understanding
of the policy purposes 2) the Local government officers
cannot implement the policy efficiently because of the un proportional structure and budgets compared to its working
area 3) the personnel putting the policy into practices are
lacking of knowledge and experience, they need to be
trained.
Furthermore, other external factors leading to the
failure of policy implementation are the socio-economic
factors, the political situation and the environmental factors.
Social and economic circumstance causing from economic
problems is a hindrance of sufficient revenue collection. The
persistent government replacement makes the policy to be
discontinuous. The different geological resource influence
varied gaining. The people’s cooperation in tax paying is a
consideration on revenue collection.
The factors mentioned above lead to the
unsuccessful revenue collection which means that the
decentralization policy of monetary power is not sufficiently
successful.