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Debt management of Kalasin municipality, Kalasin province

The opportunity for local governments to loaned. It fiscal decentralization and as a result local governments less dependent on federal subsidies. it‟s usually defines the purpose of budgeting. Cannot meet the requirements urgent problem and improve proper economic for the contexts in the area. But the local debt must be carefully considered and the ability to manage local debt so that the people in the get debt by paying more taxes. Leading to local fiscal insolvency finally. This article is an analysis of the fiscal structure of Kalasin municipality. In the debt management of Kalasin municipality. It is a large municipality in Kalasin province. The debt is the highest in Kalasin province. Using financial indicators of Kalasin municipality compared with financial standard indicators. And analysis of loan management practices. To demonstrate the efficiency effectiveness and economy of debt management. Can be an example to other organizations. | DEBT MANAGEMENT OF KALASIN MUNICIPALITY KALASIN PROVINCE Kornarpha Wongkasem kornarpha@gmail.com Prasit Kunurat kprasi@kku.ac.th Sekson Yongvanit sekyon@kku.ac.th Weerakul Chaiphar weecha@kku.ac.th Department of Public Administration Faculty of Humanities and Social Sciences Khon Kaen University Khon Kaen Thailand Corresponding author Abstract The opportunity for local governments to loaned. It fiscal decentralization and as a result local governments less dependent on federal subsidies. it s usually defines the purpose of budgeting. Cannot meet the requirements urgent problem and improve proper economic for the contexts in the area. But the local debt must be carefully considered and the ability to manage local debt so that the people in the get debt by paying more taxes. Leading to local fiscal insolvency finally. This article is an analysis of the fiscal structure of Kalasin municipality. In the debt management of Kalasin municipality. It is a large municipality in Kalasin province. The debt is the highest in Kalasin province. Using financial indicators of Kalasin municipality compared with financial standard indicators. And analysis of loan management practices. To demonstrate the efficiency effectiveness and economy of debt management. Can be an example to other organizations. Keywords loaned debt management municipality debt 1. Decentralization of Thailand In 1997 Thailand has set the decentralization to local community by Constitution of the Kingdom of Thailand in order to solve the inequality of public service which is cluster only in some area. Decentralization to local authority is on resource allocation from central government to local progressively and management of resource allocation according to its area context state of society culture traditionally suitable to its local population. Permitting the public in the community contributing to its area management is to cultivate the democratic principle in the local community. To decentralization by .