A A Study of Budget Factors Affecting Social Welfare Provisions for the Elderly: A Thai - Japanese Comparative Case Study

english

Abstract

Abstract

          This article aims to study the model of social welfare provision for the elderly and compare budget factors affecting social welfare between Thailand and Japan. The study found the difference in the social welfare model for the elderly is due to the adequacy of the budget to be used for social welfare. When comparing the income procurement process through the taxation structure and the local fiscal system, it was found that the taxation rates were different, directly affect the income of each country that can be collected. Including the ability of local agencies to provide income by themselves to support social welfare in the area, there is still a lack of independence in the budgeting process. In countries where taxation is high and allows local authorities to have budget independence. The collected income will be allocated to provide comprehensive social welfare for the people of the country.

Keywords: Social welfare for the elderly, Tax Structure, Local Fiscal System