This article explains what factors determine the roles and behaviors of the Thai
government as involves the budgeting system. To illustrate how the government’s budget is
formulated, the procedures for budget formulation processes are explored in detail. In addition,
a comparative perspective on budget processes in Thailand and in the US is presented in order
to point out the unique characteristics of Thai budgeting. This study finds that the bureaucracy,
especially the Bureau of the Budget, dominates budget allocation, while the roles and power of
elected politicians are minimal. Budget allocations are mainly determined by the departments
that each department controls in the budget for areas within its jurisdiction.