Revenue Management of Less than Average of Local Government Organizations Case Study of Nong Ya Plong Sub-district Administrative Organization, Loei Province

Abstract

The government’s decentralization for local government organizations is very important to public affairs administration of public affairs, especially budgets that current local regime has established a fiscal decentralization so that local government units can have financial freedom and determine local income allocation. This article aimed to study the situation of local finance with income collection problem and guidelines for local government organizations management in the case study of Nong Ya Plong Sub-district Administrative Organization, Loei Province had managed self-revenue collection in the fiscal year 2019-2020 found that there was lower than average (10% of total revenue) causing an impact on the central income allocation and the cause of lower than average income was influenced by the situation of coronavirus disease (COVID-19). Reducing the land tax rate collected in 2020 to alleviate the suffering and impact of the economic situation including the cancellation of property and land tax collection with local maintenance tax and the loophole of the wasteland law to be taxable at the rate of 0.3%, that was adapted to do agriculture that must pay only 0.01% tax and in the case of rented rooms, dormitories, apartments, etc. There should have a guideline for the local government organization management with participatory management, code of law/municipal law to collect new income in their own area, and cooperation with other local government organizations to provide public services together as cooperation and public relations thoroughly.