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The objectives of this research are to: (1) study problems of revenue and income collection under the management of provincial administrative organizations, municipalities and sub-district administrative organizations in Phranakhon Si Ayutthaya Province; and (2) suggest guidelines for improving a revenue collection system for provincial administrative organizations, municipalities and sub-district administrative organizations in Phranakhon Si Ayutthaya Province. The instrument used for this qualitative research is an in-depth interview. The content analysis technique is used for data analysis. The study area is located in Phranakhon Si Ayutthaya Province. The results indicate that the problems of revenue and income collection under the management of provincial administrative organizations, municipalities and sub-district administrative organizations in Phranakhon Si Ayutthaya Province include ineffective revenue collection laws which have an impact on the amount of income earned; the laws concerned found not to keep pace with the economic and social changes; insufficient revenue collection systems; and a lack of fiscal self-reliance. The suggested guidelines are as follows: The laws concerning local maintenance revenue should be improved to be in accordance with the area and changing economic conditions. The effective systems and mechanisms for monitoring and supervising the fiscal administration under the management of local administrative organizations should be also improved.
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