The Study of Local Fiscal Problems in Income: A Comparative Case Study of Pak Kred Municipality And Sao Thong Hin Subdistrict Municipality

Abstract

This research has 3 objectives, which are 1) to study the of literature meta synthesis  in the problems of revenue collection of local administrative organizations  2) To study the revenue collection and the condition of revenue collection And the treasury management Of Pak Kret Municipality Office And Sao Thong Hin Subdistrict Municipality Office, and 3) to make recommendations for revenue collection of the Pak Kret Municipality Office. And Sao Thong Hin Subdistrict Municipality Office This research study uses research conducted in a qualitative research method. By meta-synthesis combined with case study, the tools used in the research are Including 1) a computer to search for literature from a database for meta-synthesis operations, and 2) semi-structural formal interview questions. Collected field data from Pak Kret Municipality Office and Sao Thong Hin Subdistrict Municipality Office By interviewing the officials responsible for finance of the 2 local administrative organizations, each with a random sampling method and collecting in-depth interviews. The result of the research shows that there are 4 issues of local fiscal problems, which are 1) the problem of income inequality of the local administrative organizations at different levels 2) the efficiency of tax collection of the administrative organization 3) problems of the fiscal structure of the local administrative organization and 4) the problem of the determination of the fiscal policy of the local government organization. In addition, the study also found that both research areas experienced the same as Problems often arise as to the uncertainty of laws and regulations arising from the central government commanding down and the lack of independence in the expenditure of local government organizations.

Keywords: Local Finance; Income Collection; Local Finance Problem