タイ東部タムボン自治体の財政と森林管理

抄録

Through the discussion of community forestry bill, the Tambon Administrative Organizations (TAOs) are expected to be the local government that could reflect the will of people. This paper examines their financial affairs with special attention on their future roles of forest management in eastern region, as promoting reforestation and forest conservation in place of Royal Forest Department (RFD). Based on case studies of two TAOs, following facts are found. Annual revenues consist of about 60 percents of subsidy from the central government, and independent tax revenues, land tax, are very small. This fact means the local government still has been controlled by the central government on financial affairs after institutional decentralization of political power. While data of annual expenditure shows most of it expended on building infrastructure, and educational projects and welfare works have not implemented. Comparing its revenues and the budget of RFD forest reserve office comprehensively, it is apparent that the TAO doesn't have enough funds for natural resources management. It is desirable that TAO should take financial support from RFD.