World Bank2013-07-232013-07-232000-09-18https://hdl.handle.net/10986/14508The report assesses the performance of Thailand's fiscal institutions, in responding to the pressures of the economic crisis, and its likely performance in meeting the challenges of the new Constitution, and in modernizing the public sector. It builds on the analysis conducted to design the Government's Public Sector Management Reform Program, and lays the foundation for reform options. By examining policy responses, identifying institutional shortcomings, and reviewing challenges for fiscal policy and administration during the economic crisis, lessons are drawn from its experience, focusing attention on selective issues, such as human resource management, and tax policy reforms, while serving as a practical compendium of reforms currently underway, and suggesting priorities for further reform. The country's public expenditures and development outcomes are examined, with special attention on expenditure planning and fiscal risk management, identifying the foundation for fiscal decentralization, and its reform strategy.en-USCC BY 3.0 IGOPUBLIC FINANCEFINANCIAL MANAGEMENTFISCAL ADJUSTMENTSFISCAL POLICYFISCAL REFORMSFISCAL MANAGEMENTECONOMIC CRISISCONSTITUTIONAL LAWPUBLIC SECTOR MANAGEMENTECONOMIC STABILIZATIONTAX REVENUESPUBLIC EXPENDITURESDEVELOPMENT CONSTRAINTSBUDGETARY PROCESSSOCIAL ACTIONRISK MANAGEMENTDECENTRALIZATIONREFORM POLICYHUMAN RESOURCES DEVELOPMENT ACCOUNTINGACCOUNTING POLICIESACCOUNTING STANDARDSADBAPPROPRIATIONSASSETSAUDIT CASE SELECTION SYSTEMAUDIT STRATEGYAUDITINGAUTHORITYBANK OF THAILANDBANKRUPTCYBUDGET DEFICITSBUDGET MANAGEMENTBUDGET PROCESSBUDGETARY ALLOCATIONSCASH FLOWSCASH MANAGEMENTCENTRAL AGENCIESCENTRAL GOVERNMENTCENTRAL GOVERNMENT REVENUE COLLECTIONCENTRAL TRANSFERSCONSERVATISMCONSTITUTIONCORPORATE INCOME TAXCORRUPTIONDEBT SERVICEDECENTRALIZATIONDECENTRALIZATION FRAMEWORKDECENTRALIZATION REFORMSDECISION MAKINGDEVOLUTIONDISTRICTSECONOMIC ACTIVITYECONOMIC GROWTHECONOMIC STABILITYEQUALIZATIONEVASIONEXECUTIVE AGENCIESEXPENDITUREEXPENDITURE ASSIGNMENTEXPENDITURE MANAGEMENTFINANCIAL INSTITUTIONSFINANCIAL MANAGEMENTFINANCIAL REPORTINGFINANCIAL SYSTEMFISCALFISCAL BALANCEFISCAL DECENTRALIZATIONFISCAL DEFICITSFISCAL DISCIPLINEFISCAL EXPANSIONFISCAL MANAGEMENTFISCAL PERFORMANCEFISCAL POLICIESFISCAL POLICYFISCAL REFORMSFISCAL RESPONSIBILITYFISCAL SUSTAINABILITYFISCAL TRANSPARENCYFISCAL YEARFOREIGN BORROWINGFOREIGN DIRECT INVESTMENTGAAPGOVERNMENT AGENCIESGOVERNMENT BORROWINGGOVERNMENT DEBTGOVERNMENT EXPENDITURESGOVERNMENT POLICIESGOVERNMENT PROGRAMSGOVERNMENT REVENUEGOVERNMENT REVENUESGOVERNMENT SPENDINGGROSS DOMESTIC PRODUCTHEALTH SERVICESHUMAN RESOURCEHUMAN RESOURCE MANAGEMENTINCOMEINCOME DISTRIBUTIONINCOME INEQUALITYINFLATIONINSTITUTIONAL CONSTRAINTSINSTITUTIONAL REFORMSINSTITUTIONAL WEAKNESSESINTERGOVERNMENTAL TRANSFERINTERGOVERNMENTAL TRANSFERSINVESTMENT SPENDINGLACK OF TRANSPARENCYLEGAL FRAMEWORKLOCAL ACCOUNTABILITYLOCAL ADMINISTRATIONLOCAL ADMINISTRATIONSLOCAL AUTONOMYLOCAL DECISION MAKINGLOCAL GOVERNMENTLOCAL GOVERNMENT BORROWINGLOCAL GOVERNMENT EXPENDITURESLOCAL GOVERNMENT REVENUELOCAL GOVERNMENT REVENUESLOCAL GOVERNMENTSLOCAL REVENUEMINISTRY OF FINANCEMUNICIPAL REVENUESMUNICIPALITIESNATIONAL DECENTRALIZATION ACTNATIONAL DECENTRALIZATION COMMITTEENATIONAL GOVERNMENTSPOLICY MAKERSPOLITICIANSPOVERTY ALLEVIATIONPRIVATE SECTORPRODUCTIVITYPROJECT FINANCEPROJECT GRANTSPROPERTY TAXESPUBLIC DEBTPUBLIC DEBT MANAGEMENTPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FINANCESPUBLIC INSTITUTIONSPUBLIC INVESTMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR MANAGEMENTPUBLIC SECTOR REFORMPUBLIC SERVICESPUBLIC WORKSREAL ECONOMIC GROWTHREHABILITATIONRESOURCE MOBILIZATIONREVENUE ADMINISTRATIONREVENUE COLLECTIONREVENUE GROWTHREVENUE MOBILIZATIONREVENUE SOURCESRISK MANAGEMENTSALES TAXESSAVINGSSOCIAL SECTORSSOCIAL SECURITYSTATE ENTERPRISESSTATE OWNED ENTERPRISESSTATE-OWNED ENTERPRISESTAX ADMINISTRATIONTAX ARREARSTAX BURDENTAX COLLECTIONTAX COLLECTIONSTAX POLICYTAX RATESTAX REFORMSTAX REVENUESTAX SYSTEMTAXPAYER COMPLIANCETRADEOFFSTRANSPORTURBAN DEVELOPMENTWAGESWorld Bank10.1596/14508