แนวทางการพัฒนาการจัดเก็บรายได้ขององค์การบริหารส่วนตำบลพังทุย อำเภอน้ำพอง จังหวัดขอนแก่น

Abstract

Abstract in Thai unavailableGuidelines for Improving the Efficiency of Revenue Collection of Pang Tui Sub-district Administrative Organization, Nampong District, Khon Kaen Province

The purposes of the current study were: 1) to analyze the causes of the lower-than-targeted revenue collection of Pang Tui Sub-district Administrative Organization. Nampong District, Khon Kaen Province; and 2) to offer guidelines to improve the revenue collection. The population included the people who were required to pay for local maintenance tax, property tax, and signboard tax. 368 sets of questionnaire and interview were used as data collection instruments. The interviewed data were obtained from the high-level officers of Pang Tui Sub-district Administrative Organization: the chief executive, the chief administrator, the financial director, and the revenue collection officer.

Findings:

It was found that, according to the people's opinions on the revenue collection of Pang Tui Sub-district Administrative Organization, the motivation for tax compliance, the publication of tax payment information, and the tax payment service were rated at the high level. The knowledge of tax payment regulations was placed at the mid-level. The research result revealed that to increase the efficiency on revenue collection of Pang Tui Sub-district Administrative Organization, the following projects should be included in their annual budget plan: 1) training course on ARevenue CollectionB, 2) computer procurement, 3) tax mapping and property registering, 4) tax payment service at home, and 5) establishment of incentive for collecting tax. The total budget for the projects was about total 1,035.000 baht.