การรวบรวมรายได้แผ่นดินในรัชกาลพระบาทสมเด็จพระจุลจอมเกล้าเจ้าอยู่หัว (พ.ศ.2416-2453) / สุมาลี บำรุงสุข = The consolidation of government revenue in the reign of King Chulalognkorn (1873-1910)
This thesis analysis the reform of government revenue collection in the reign of King Chulalongkorn (1873 – 1910). During the early years of King Chulalongkorn’s reign, between 1868 – 1873, there was no means of properly controlling the revenues and the expenditures of the country. The authority for tax collection and its spending was distributed amongst diverse departments such as the Krom Phra Khlang, the Krom Phra Kalahom and the Krom Mahatthai. Besides, the central government had hardly any administrative power over fiscal systems in remote provinces and tributary states. Therefore, there was almost an absence of appropriate inspection and control over the conduct of government tax collectors and tax farmers. This defective system caused a large amount of tax arrears, corruption and extortion on the part of tax collectors, and evasion on the part of taxpayers. Thus, these problems brought about a large decrease in revenue. A serious effort to improve this unsatisfactory condition took place in 1873 when King Chulalongkorn attained his majority and began to assert his authority vigorously. The first process of tax collection reform, between 1873 – 1892, was the organization of an administration within the Krom Phra Klang or treasury Department. In addition, tax management authority was also transferred from other departments to this newly-created efficient department. Therefore, the Treasury Department, later known as the Ministry of Finance, became a central agency to administer government revenue and to control tax collectors’ practices. However, at that time, the government was not able to obtain absolute control over fiscal system in the provincial areas.
So, the second process of financial reform began around 1898, with and aim to increase government power over provincial revenue collection. Thanks to the contemporaneous provincial administrative reform under the supervision of the Ministry of Interior, the government achieved a centralization of the flow of revenue from the provinces and tributary states to the capital, despite some resistance from the reactionary group in the up-country ruling class. During this period, the government, in an attempt to abolish the tax-farming system, gradually transferred the collection of many taxes previously farmed out to bidders to more strictly supervised state agents. Thus, by the end of King Chulalongkorn’s reign, there were only a few farmed taxes left and tax-farming was no longer an important source of government revenue. Still, the revenue collecting system had some faults which government had not yet been able to remove. For example, the structure of taxes remained almost unchanged. Revenues from opium, lotteries, gambling and spirits still accounted for a large part of the total government revenue. Nevertheless, despite these defects, the fiscal reform made a great contribution to the financial system of the country. The tax collection system was made more efficient. The people were relieved from the burden of heavy taxes and exploitation from bad tax collectors. Moreover, these improvements brought about a large increase in government revenue, which meant more opportunity for the government to carry out more development for the benefit and welfare of the people.
