Effectiveness of taxation in Sansai Subdistrict Municipalities, Chiang Mai Province

Abstract

The objectives of this research were 1) to study the effectiveness of taxation, 2) to study the factors affecting the effectiveness of taxation, and 3) to study the guidelines to increase the effectiveness of taxation in Sansai Subdistrict Municipalities, Chiang Mai Province. Samples in the study consisted of 1) tax collector, 2) local council member and 3) people who pay taxes in Sansai Subdistrict Municipalities, Chiang Mai Province. By using questionnaires as a research tool. The descriptive statistics for data analysis were frequency, percentage, mean, standard deviation and Multiple Regression Analysis.

The results showed that 1) the effectiveness of taxation; Overall, the opinion level was at a high level (  = 4.07, S.D. = 0.48). Sorted by average opinion level, i.e., tax could be collected within a specified period of time (  = 4.16, S.D. = 0.66). The cost of hiring staff for taxation is worth the income taxed    (  = 4.11, S.D. = 0.58). Your organization has fewer debtors who owe taxes (  = 4.03, S.D. = 0.57) and each type of tax collection met the set goals (  = 3.97, S.D. = 0.59). 2) Factors affecting the effectiveness of taxation in Sansai Subdistrict Municipalities, Chiang Mai Province. The causal influence factors were arranged in descending order, namely tax adherence and tax policy with the causal influence was 0.268 and 0.226, respectively.

Suggestions, guidelines to increase the effectiveness of taxation in Sansai Subdistrict Municipalities, Chiang Mai Province. Are 1) in terms of tax adherence, the municipality collects taxes at a fair rate without discrimination. And the principle of certainty the municipality has established strict rules and procedures for collection, such as alerting taxpayers. There is a clear payment period. Clearly specifying channels or places to be paid the tax rate to be paid is clearly stated. Penalties that will be received if avoiding or paying taxes late, etc. 2) The information technology system for tax collection is to enhance the efficiency of tax collection work. With the development and preparation of the availability of technological equipment including knowledge of information technology in tax collection to the tax collection officials continuously