Fiscal management of local government in Phuket Province
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Abstract
The purposes of this study were to study the fiscal management of local government organizations in Phuket, to study the fiscal management problems of local government organizations in Phuket and to study the appropriate approaches to fiscal management for local government organizations in Phuket.
This research was a qualitative research. By study of the document and in-depth interviews. The samples were representative of each local government organization in Phuket, especially local government organizations
with 6 major tourist sites to analyze and synthesize data to create a fiscal management guideline of the local government organization in Phuket.
The research found that The fiscal management of local government organizations in Phuket was using balanced or surplus fiscal management. This affected the policy implementation that may not be appropriate or fully exploit the local development because it did not have the efficient use of financial resources. The problems and obstacles to fiscal management of local government organizations in Phuket were problems with tax rates and tax bases. The lack of local tax databases. Problems related to personnel of local administrative organizations. Insufficient revenue collection. Problems with budget planning, problems with administration, problems with attitudes and understanding of local taxation. And problems with expectations for local development responses. There are two appropriate approaches to fiscal management for local administration in Phuket. 1) Enhancing fiscal management capacity, including the development of database and taxation processes, local revenue development, improving the efficiency of expenditure. And strengthening the capacity to provide public services in the medium and long term. And 2) Institutional and Policy Adjustment. It consists of creating appropriate fiscal measures that are consistent with the political climate to reduce tax resistance. Phuket City Development Network, review the tax classification criteria. To ensure that fiscal management is appropriate for the organization, taking into account each area. And improving the proportion of local government revenue to net government revenue.
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