ABSTRACT

Table 7.1 Share of House and Buildings Tax and Land Development Tax to total

tax revenue, 1995

Tax revenue Amount %to locally %to total % to total net* (million baht) levied taxes local taxes government

tax revenue House and 4,941.48 82.90 13.30 0.65 Buildings Land 294.85 4.95 0.79 0.04 Development

Local self-government, the second form of local government in Thailand, is based on a series of statues enacted between 1933-1995 by the national assembly. They are composed of:

1 provincial administrative organizations (PAOs); 2 municipalities (Taseban): there are three classes of municipalities namely,

the city (Nakorn), the town (Muang) and the village (Tambon). They are classified under the basis of population size, revenue capacity and political importance. For example, all locations of provincial governments are established as city municipalities regardless of other criteria;

3 sanitary districts (Sukapibans); 4 Bangkok Metropolitan Area (BMA); 5 City of Pattaya;

6 the latest form of local self-government, i.e. village councils and village administrative organizations (VAOs).