THE LEGAL ENFORCEMENT OF FISCAL RESPONSIBILITY LAW IN THAILAND

Abstract

Previously, Thailand had no unified fiscal discipline framework.  Instead, fiscal discipline regulations were scattered in constitutional provisions and laws governing fiscal operations, including a fiscal sustainability framework with the status of an economic indicator lacking any legal status.  Promulgation of the State Fiscal and Financial Discipline Act, B.E. 2561 (2018; The Act) provided a general fiscal discipline framework as a unified legal principle.  Section 80 of the Act prescribes that violations of fiscal discipline framework shall be subject to administrative sanctions according to the Organic Act on State Audit, B.E. 2561 (2018).  Analyzing provisions of Section 80 reveals inconsistencies with the concept of fiscal discipline.  In addition, applying provisions of the Act as bases or criteria for sanctionable offenses may be inappropriate.  Lack of clarity in the Act's provisions about the basis and nature of offenses needs to be clarified.  Identifying perpetrators and relevant penalties may be inappropriately used as compulsory conditions.  This has caused problems in enforcing the Act, analyzing problems in enforcing fiscal discipline laws in Thailand, and proposing solutions for adjusting appropriate and enforceable compulsory conditions.
This article is a summarized thesis using a study method based on documents, textbooks, books, theses, and academic articles to understand the concept of fiscal discipline.  This research also studies provisions of the Act compared with foreign fiscal disciplinary laws.  The results should be used for analyzing common characteristics of fiscal discipline law to offer guidelines for amending the Act.