This research proved the existing fiscal equality of the intergovernmental grant allocation. The research objectives were 1) to investigate the intergovernmental transfer in Thailand and to test the hypothesis on horizontal fiscal balance among the local governments, 2) to conduct a qualitative study with an emphasis on general grant and specific grant allocation in order to strengthen the horizontal fiscal balance, and 3) to provide recommendations to policymakers and concerned parties on the ement of grant allocation. The mixed method was ...