กลยุทธ์การเพิ่มประสิทธิภาพการจัดเก็บรายได้ของ อบต. : ศึกษาเปรียบเทียบการจัดเก็บรายได้ของ อบต.บัวใหญ่ และ อบต.หนองกุงเซิน จังหวัดขอนแก่น

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สุเบ็ญ ไชยสังกา
ธีระ ฤทธิรอด

Abstract

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Strategy in increasing efficiency of revenue collection of sub-district administrative organization : A comparative study of revenue collection between Buayai and Nongkungsoen Tambon administrative organization, Khon Kaen Province.


The purposes in this qualitative study were 1) to study and compare the operation in revenue collection of Buayai Tambon Administrative Organization (BTAO), Nampong District, Khon khaen Province and NongkungsoenTambon Administrative Organization (NTAO), Phuwiang District, Khon khaen Province, 2) to propose the strategy of increasing the efficiency of revenue collection of Tambon Administrative Organization. The samples were 10 people of administrators, officers and employees of BTAO and 10 people of NTAO. From the In-depth interviews found that BTAO operated the revenue collection through 5 steps that were 1) operating the publication, 2) nominating the concerned officers in their assignment, 3) informing the taxpayers to show their property register lists, 4) publicizing by publicity leaflets and voicemail, 5) prepared the information board for the taxpayers. On the other side, NTAO operated the revenue collection through 8 steps that were 1) operating the publicity bulletin board, 2) nominating officers for their responsibitities, 3) informing the taxpayers to show their property register lists, 4) publicizing by publicity brochures and information board, 5) publicizing the information board for the taxpayers, 6) surveying the assigned zone to collect data, 7) providing serviced for all taxpayers in their communities, and 8) having a returning profit project to the taxpayers. Five ways to increase the efficiency of revenue collection were, 1) in policy, BTAO had clearly and strict policy in planning and the officers should follow it. NTAO, the community leaders and people had participated in planning and publicizing to the villages and sub-districts. 2) information and technology, BTAO had their own map of tax system and property register that had to prove to be update and let the officers to survey the tax information every year. NTAO should use the map of tax system and property register in revenue collection. 3) personnel, BTAO should prepare the way of developing the officers systematically and continuously and evaluate with other organizations. NTAO provided their officers to develop themselves in the seminar continuously and evaluate before and after the seminar. 4) public relations, BTAO informed the community leaders to publicize by leaflet and website. NTAO should be publicized by voicemail and spaceout. 5) rewards and prizes for drawing attention, BTAO should provide the returning profit project for taxpayers. NTAO the administrators paid attention to the revenue collection and provided the returning profit project to the taxpayers.

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