Effects of Risk Management Efficiency and Good Tax Auditing Practice on Tax Performance: Evidence from Tax Departments in Thailand
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Abstract
The objective of this research article was to investigate the effects of risk management efficiency and good tax auditing practice on tax performance of tax departments in Thailand. In this research, the contingency theory was used to explain the relationship of the variables. A questionnaire by mail survey was used as an instrument for collecting data. The list of 255 tax audit branches was provided by the Department of Excise, Revenue, and Customs in Thailand. The multiple regression analysis was used to test all postulated hypotheses by the ordinary least squares method (OLS). The results of this research revealed that 1) risk management efficiency had positive and statistically significant effects on tax performance, and 2) good tax auditing practice had positive and statistically significant effects on tax performance. In summary, risk management efficiency and good tax auditing practice played a significant role in determining sustainable tax performance in future perspective.
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