Legal measures regarding disclosure of assets and liabilities: case study of disclosure of assets and liabilities of government officers according to organic act on anti-corruption b.e. 2561 section 130
Abstract:
The objectives of the study were: 1) to investigate the concept and theory regarding the
disclosure of assets and liabilities; 2) to investigate the legal measures regarding the disclosure of assets and liabilities locally and internationally; 3) to analyze problems and compare the legal measures regarding the disclosure of assets and liabilities locally and internationally; and 4) to offer solutions to legal problems pertaining to the disclosure of assets and liabilities. Documentbased qualitative research employs qualitative research methodologies. Legal documents, textbooks, journals, academic articles, and internet media in Thai and foreign languages were analyzed using content analysis and logical analysis techniques. The findings revealed that the disclosure of assets and liabilities is an important tool for preventing corruption and as a mechanism for examining the exercise of state power by government officials. According to Section 130 of the Organic Act on Anti-Corruption B.E. 2513, all state officials must submit accounts of their assets and liabilities to the head of their respective agencies. Currently, the Royal Decree on rules, periods, filing methods, and asset and liability accounting is not in effect. Consequently, it is regarded appropriate to include the following provisions in the Royal Decree: mandating that government officials at all levels submit accounts of assets and liabilities to the chief of their respective agencies as a matter of government secrecy. If they willfully fail to submit accounts of assets and liabilities, they are subject to disciplinary offenses and must submit accounts of assets and liabilities, including a random audit of accounts
of assets and liabilities through electronic systems, to comply with the intent of the law.