The Readiness for Collecting the Land and Building Tax of Local Government Organizations in Muang District, Songkhla Province
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Abstract
The objectives of this research are to 1) analyze the general conditions of readiness for Land and Building Tax collection of Local Government Organizations in Muang District, Songkhla Province, and 2) study the guidelines of readiness for Land and Building tax collection of Local Government Organizations in Muang District, Songkhla Province. A semi-structure interview was used to collect data from 14 individuals both executives and officers of 6 Local Government Organizations in Muang District, Songkhla Province. The data was analyzed by using content analysis method. The results revealed that 1) the general environment of land and building taxation readiness consisted of a) an internal environment in which Local Government Organizations prepared staff with training, created a tax database and provided survey equipment while under budget limitations and time constraints because of the going on survey period. b) an external environment in which Central and Provincial Government Organizations supported the data to create a tax database while constraints from the law occurred because the law was unsuitable with actual operation. Other related law announcements were delayed including time limitation to build clear understanding with local people; 2) the readiness guidelines for collecting Land and Building tax by Local Government Organizations in Muang District, Songkhla Province showed that the officers should have had multiple training sessions about the new Land and Building tax to refresh and improve their knowledge and understanding, update the database of tax payers, and do the budget planning for surveying and producing public relations media.
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- เนื้อหาและข้อมูลที่ลงตีพิมพ์ในวารสารรัฐศาสตร์และรัฐประศาสนศาสตร์ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรง ซึ่งกองบรรณาธิการวารสารรัฐศาสตร์และรัฐประศาสนศาสตร์ ไม่จำเป็นต้องเห็นด้วย หรือร่วมรับผิดชอบใดๆ
- บทความและข้อมูล ที่ได้รับการตีพิมพ์ในวารสารรัฐศาสตร์และรัฐประศาสนศาสตร์ ถือเป็นลิขสิทธิ์ของวารสาร หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลไปใช้ประโยชน์ในทางวิชาการ ขอให้อ้างอิงแหล่งที่มาด้วย
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