Legal Issues with Municipal Income, Collection and Allocation Cases

Abstract

The objectives of this research were 1) to study the legal problems related to municipal Income in the case of collection and allocation of money by considering the problem of collecting municipal Income and allocating money by the municipality 2) to study the law on municipal Income in the case of collecting and allocating money from abroad and in Thailand and 3) to analyze and propose amendments to the provisions of the law on municipal Income in the case of collection and appropriation of funds. It is a qualitative research by researching from legal documents both foreign and Thai. The tools were used interview forms and 10 key informants.

          The research results revealed that 1) collecting is the municipality revenue management. The officers were unable to collect them in their entirety. Due to lack of techniques, methods, and formats in storage planning in addition, taxpayers often find ways to avoid tax payments and the allocation of municipal funds. In order to implement public service projects, there is often a disparity in the area provided. Executives will focus on the background of entering local executive positions rather than on morality. 2) Municipal Income laws in the case of collection and appropriation, in which in many countries local income comes from taxes. It is an income that the local people can earn by themselves. The local authority has the power to determine the types and rates of tax themselves within the framework of local tax laws. 3) It has suggested the municipality that should be established the tax collection policy by giving tax breaks to those who pay taxes within the deadline. There should be a team of personnel responsible for each area to expedite revenue collection and empower to prosecute taxpayers overdue or avoid them; set up a committee to investigate the implementation of public service projects from outsiders act as a representative of the people in the duty to check the approval of various project budgets and the committee to examine the preparation of public service projects Design surveys for the needs of people in the area about the need for various public service projects.