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นวัตกรรมการพัฒนารายได้
ขององค์กรปกครองส่วนท้องถิ่น
Study on Innovation in Local Government’s Revenue:
College of Local Government Development, King Prajadhipok’s Institute, and the Asia
Foundation have recognized the importance of the financial situations among the local
governments as discussed above. Therefore, the joint study on “Policy Proposal of Innovation
in the Local Government’s Revenue” has occurred with the main objective in offering a new
approach to the development of the local government’s revenue in order to promote the
practice of the policy in the future.
P Scope of the Study
Due to the current financial structure of the local government, this study aims to
synthesize 4 resources of the local government’s revenues as the follows:
1. User Charges
2. Local Public Enterprises and Social Enterprises
3. Local Economic Development
4. Loans and Bonds
The development of the local government’s revenue in these four categories can be
preceded by a local government itself. This is also consistent with the principles of Fiscal
Decentralization to Local Government. When the collection of the local revenue in these four
categories increases, the local government reduces its dependence on funding from the
central government. The local government can become more fiscally independent. If the local
government’s revenue is in a relatively large proportion, it will reflect better fiscal stability of the
local government.
The development of these four revenue categories has never been the focus among
local governments because it has not been clearly introduced through any research or
academic proposal. This study, then, focuses on providing the clear understanding in these
four categories of local revenues and the introduction of innovations for the development of the
revenue for the better practice in the future.
P Method
Five aspects of the method:
1) Literature Review
The researchers have studied the concept and principles of 4 revenue sources: User
Charges, Local Public Enterprises and Social Enterprises, Local Economic Development, and
Loans and Bonds. Moreover, the local and international studies of these four revenue sources
as well as the relevant laws and regulations to the revenue have been included in this study.