Understanding and Opinion of Taxpayers and Government Officials Towards Land and Buildings Tax in Chiangmai

Abstract

This research study has the objectives of 1) understanding, opinions and problems of taxpayers. 2) Comparison of personal factors affecting knowledge and understanding of land and building tax in Chiang Mai. By selecting the sample group using random random sampling method, the number of 393 people. Statistics used in Data analysis consisted of mean, percentage and standard deviation. and inferential statistics are used. The analysis consisted of t-test and analysis of variance. The results showed that taxpayers had a moderate understanding of land and building tax. Government officials have a high level of knowledge and understanding of land and building tax overall. Taxpayers' opinions on land and building tax problems were generally at a high level. The opinions of government officials about land and building tax problems were at a moderate level. When comparing the level of knowledge and understanding of land and building tax, according to personal factors it was found that taxpayers with different average monthly incomes and educations level have different level of knowledge and understanding of land and building tax, and senior government officials with different average monthly income level and experiences in collecting taxes have different knowledge and understanding of land and building taxes at the significant level of 0.05