Author: Kanokwan Meesook
AIT Library Call Number: AIT Diss. no.RD-20-02
Year: 2020
Academic Program: Regional and Rural Development Planning (RRDP)
Type: Thesis (Ph. D.) – Asian Institute of Technology, 2020
Examination Committee: Jayant Kumar Routray (Chairperson); Mokbul M. Ahmad (Co-chairperson), Vilas Nitivattananon, Thi Phuoc Lai Nguyen (Examination Committee Members)
Abstract: The broad objective of this research is to study and analyze different sources of revenue, pattern of expenditure, and revenue generating capacity and overall financial management assessment by different size of TAOs. Specifically the objectives are to analyze the revenue sources and expenditure pattern at T AO level, to study the financial management system of TAOs, to analyze people’s understanding about financial management and revenue generation process, and to suggest strategies for enhancing revenue base at T AO level. The scope of this research work is to provide understanding about fiscal decentralization within the overall decentralization as practiced in Thailand with focus on financial resource generation coupled with the issues associated with local financial management system and practices. This study tries to make a comparative analysi s among different sizes of Tambon (small, medium, and large based on revenue criteria) and economic type (agriculture vis-a-vis non-agriculture) ofTambons. Large TAOs have not proven better than small and medium TAOs in terms of generating resources and exploring new sources to augment the local revenues and managing efficiently the available financial resources at their disposal .TAO members have understanding that mixed type TAOs have advantage over agriculture-based TAOs in generating local resources by expanding local economic base. Small TAOs found training useful for managing resources, and similar observation is made in the case of both agriculture and mixed types of TAOs .Financial autonomy given to TAOs is clearly understood by the members of the small and medium TAOs .Medium TAO members have better understanding regarding levying new taxes to augment local revenues than small and large TAOs .Mixed type TAOs have better knowledge in generating resources and financial management than agriculture type of TAOs .Based on composite indices of financial management, it is found that medium TAOs have high level of understanding than other t
Scholarship Donor(s): Royal Thai Government Fellowship, Asian Institute of Technology Fellowship
Note: A Dissertation Submitted in Partial Fulfilment of the Requirements for the Degree of Doctor of Philosophy in Regional and Rural Development Planning, School of Environment, Resources and Development
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