Main Article Content
This research aimed to study (1) the causal factors that influence the efficiency of alcohol tax collection in Thailand, (2) a structural equation model to ensure the consistency of the empirical data of the efficiency of alcohol tax collection in Thailand, and (3) direct, indirect and overall influence of the factors that had an effect on the efficiency of alcohol tax collection in Thailand. The researcher employed an empirical research methodology emphasizing quantitative methods. The sampling was performed using stratified random sampling techniques. A total of 998 questionnaires were returned in complete, and the data were analyzed using structural equation modeling (SEM) to test research models and research hypotheses.
Findings are as follows: (1) policy and law of alcohol tax, alcohol tax collection officers, and information technology of alcohol tax has a direct influence on administration of alcohol tax collection. (2) environment of alcohol tax collection has a direct influence on adjustment of alcohol tax structure, (3) administration of alcohol tax collection, convenience of alcohol tax payers and adjustment of alcohol tax structure has a direct influence on alcohol tax collection efficiency of Thailand, (4) policy and law of alcohol tax, alcohol tax collection officers, information technology of alcohol tax, and environment of alcohol tax collection has an indirect influence on alcohol tax collection efficiency. and (5) The path pattern of the relationship that is constructed according to the hypothesis and empirical data, the good of fit index has a good level of acceptance.
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