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8 ประเด็นส�ำคัญที่พึงมีและควรแก้ไขตำมรัฐธรรมนูญแห่งรำชอำณำจักรไทย พุทธศักรำช 2560 :
การคลังสาธารณะ

constitutionality of tax bills that are not in accordance with this principle.

In addition, in case of urgent necessity, budget expenditure can be
advanced without authorization provided by the law. In such cases, the
constitution does not require that the sources of revenue corresponding

to estimated expenditure be declared, which may result in a lack of fiscal

discipline. Moreover, the constitution imposes punishment on politicians
and government officials for any acts that result in direct or indirect
involvement by members of the House of Representatives or members

of parliamentary committees in appropriations, but the provision lacks

clarity and does not conform to the principle of separation of powers.

To alleviate the problem as described, some provisions of

Constitution of the Kingdom of Thailand, B.E. 2560 (2017) should be
revised. The proposed revisions will ensure that the provisions related

to public finance conform with basic principles of public finance law,
comply with the principle of separation of powers, protect tax payers'

rights, and maintain fiscal discipline in an efficient manner.