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The Proposed Revision of Constitution of the Kingdom of Thailand,
B.E. 2560 (2017) in Relation to Public Finance Provisions

Asssoc.Prof. Dr. Supreeya Kaewla-iad

Abstract

This report aims to investigate legal issues related to public
finance in the Constitution of the Kingdom of Thailand, B.E. 2560 (2017).

The study concentrates on Sections 140 to 144 under Part 4, entitled
Provisions Applicable to Both Houses, which concern the enactment of

appropriation laws and regulations for public expenditure. The major goal
of this study is to analyze the current principles and problems of public

finance law, as well as propose revisions to the constitution.

Based on the findings of the present study, the principle of no

taxation without representation has not been applied in the Constitution

of the Kingdom of Thailand, B.E. 2560 (2017). This leads to limitations
in the scope for protecting taxpayers' rights and adjudicating on the