บทบาทของศาลปกครองแผนกคดีวินัยการคลังและการงบประมาณในการรักษาวินัยทางการคลัง

Abstract

Abstract

The Administrative Court is one of the organizations playing an important role in maintaining the fiscal discipline of the country. This Court has powers to control the actions of the administrations in compliance with public finance laws. According to the judicial reform under the framework provided by the Constitution of the Kingdom of Thailand (Interim) B.E. 2557 (2014), the Budgetary and Financial Discipline Divisions were inaugurated throughout the Supreme Administrative Court and the Administrative Courts of First Instance. In order to maintain fiscal discipline, requires the expedition of the Administrative Court proceedings for providing compensations for damages in time.
Thus, this article has objectives to study, analyze and provide observations on the principles of the establishment of the Budgetary and Financial Discipline Divisions as well as their operation through the relevant laws and judgments.