Risk short-term if the economy grew more slowly than a low percentage of 4-5 (with the expansion of the world economy slows down) will contribute to Thailand's public debt sharply higher. This part of Thailand's tax system is highly sensitive to economic conditions. Especially during troubled economic times, real interest rates may rise in the next two years, according to US and European economic recovery. This may result in the debt and debt rose sharply , long-term risks are also not exactly. Thailand to escape the trap of middle-income countries or the means of production and human resources and labor. The infrastructure of Thailand Not conducive to break out of the trap, the government has no plans to adjust the tax system as it could be. The state also can not increase tax revenues from certain taxes, such as property tax and building tax, VAT, etc. The research suggests that the risk in the short term should be cut down unnecessary spending. For example, if the reduction of losses of rice down to less than a year to 70,000 million baht to improve the fiscal equivalent to about 5 per cent of national income in the period of five years to help build. Connect it to the Thailand government significantly more conclusions in Thailand despite economic upturn. The recovery from the Great Flood and the economy higher. But government spending is likely to rise as well. Public debt should be made to track closely. The research suggests that The government should have created 'Fiscal space' to rise in the next 5 years due to the risk of public debt is likely too high. The government should invest in infrastructure to support and accommodate future growth. However, the reduction in spending on special projects that cost more than necessary as the rice mortgage scheme. Controlling the growth of current expenditure. And increased tax revenues of some kind. In order to comply with the principles of risk management.