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ปัจจัยที่มีอิทธิพลต่อความเป็นอิสระทางการคลังขององค์กรปกครองส่วนท้องถิ่น กรณีศึกษาเทศบาลตำบลในจังหวัดสกลนคร |
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| รหัสดีโอไอ | |
| Creator | สุมาพร ชัยศร |
| Title | ปัจจัยที่มีอิทธิพลต่อความเป็นอิสระทางการคลังขององค์กรปกครองส่วนท้องถิ่น กรณีศึกษาเทศบาลตำบลในจังหวัดสกลนคร |
| Contributor | ธนวิทย์ บุตรอุดม |
| Publisher | College of Politics and Governance (COPAG), Mahasarakham University |
| Publication Year | 2565 |
| Journal Title | Journal of Politics and Governance |
| Journal Vol. | 12 |
| Journal No. | 1 |
| Page no. | 225-242 |
| Keyword | Fiscal Operations, Fiscal Autonomy, Local Government, Sakon Nakhon Province |
| URL Website | https://so03.tci-thaijo.org |
| ISSN | 2697-3790 |
| Abstract | The purpose of this research was to assess the factors influencing the autonomy of the fiscal administration of local government through a case study of 65 sub-district municipalities in Sakon Nakhon Province. The informants consisted of the Chief Executive, Chief Administrator and Division Director of Finance of each sub-district municipality totaling 195 people. The tools used for collecting data were a questionnaire survey and interview forms. Statistics used for data analysis comprised multiple regression analysis (Stepwise). Results indicated that organizational and economic factors influenced the fiscal autonomy of local government with statistical significance at the level of 0.05. This concurred with the research hypothesis of an influence on the fiscal autonomy of local government at 33.80 percent. Therefore, laws should be considered to find new means of income and reduce reliance on local governments. Improvements in revenue collection and expenditure by local governments should be supported while encouraging civil society to reduce tax avoidance by its citizens. Local governments should support personnel and finance staff with training to improve their skills and knowledge of updated information systems and program applications regarding taxation to increase revenue collection efficiency. |
