Information from the abstract
Introduction Municipal revenue collection in Thailand has often underperformed over the past five years due to intertwined internal and external institutional constraints. Internal challenges include limitations in revenue policies and planning, staff capacity, tax mapping, taxpayer databases, identification of new revenue sources, incentive mechanisms, leadership, fiscal information systems, payment procedures, and communication processes. External constraints arise from national policies and legal regulations, fiscal dependence on central government transfers, limited tax bases and rates, taxpayer compliance, citizen participation, and varying economic, political, social, and spatial contexts. As globalization and technological change increase governance complexity, city municipalities can no longer rely solely on unilateral public action but must engage multiple stakeholders through collaborative governance within the New Public Governance paradigm. This study therefore investigates cross-sector collaboration in municipal revenue administration in Northeast Thailand. Methods This study employed a qualitative research approach, using document review, semi-structured in-depth interviews, and field observations across five city municipalities—Khon Kaen, Nakhon Ratchasima, Sakon Nakhon, Udon Thani, and Ubon Ratchathani. Data were collected from 50 key informants selected through purposive and snowball sampling. The data were coded and categorized using ATLAS.ti, and triangulation was applied to enhance the trustworthiness of the findings. Results The findings identified three forms of institutional collaboration in municipal revenue administration: (1) legally formalized collaboration through statutory municipal asset-benefit committees, (2) ad hoc task-based collaboration for delegated or area-specific missions, and (3) informal collaboration based on trust and social networks that facilitate rapid coordination. In addition, four policy partnership networks were found to support revenue enhancement: public–private partnerships, market management networks, community enterprise/OTOP networks, and university–municipality collaborations that generate new revenue streams through creative spaces and smart city initiatives. Discussion The findings demonstrate that collaborative governance strengthens municipal revenue administration through complementary institutional arrangements and policy partnership networks. By integrating formal institutions with cross-sector partnerships, municipalities can diversify revenue sources, improve coordination, and enhance sustainable local fiscal self-reliance. These results provide an integrated institutional–network perspective that extends collaborative governance scholarship within the context of local public finance.
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Related topics: Public Policy and Administration Research · Southeast Asian Sociopolitical Studies · Local Government Finance and Decentralization
Thai researcher and institutional participation
Athipong Poomeesaeng · Somsak Srisontisuk · Khon Kaen University
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