การกระจายอำนาจทางการคลัง: มุมมองและภาพสะท้อนจากการทบทวนวรรณกรรม

Abstract

This academic article aims to study the concept about fiscal
decentralization and to analysis the outcome from fiscal
decentralization in Thailand and foreign country. The results show that
the outcome in Thailand had many problems of fiscal decentralization,
which was caused by the political problem, income and expenditure
management problem, revenue structure and fiscal status problem and
decision from federal government to local government problem and
foreign country such as England, Canada, Denmark and Sweden had
success factors in decentralization as the following: 1. The regulation of
the law was clear. 2. The independence of the management. 3. Public
service was consistent with the way of life. 4. The roles and duties of
the local administration were clearly defined.