Problems of enforcement of land and building tax laws

Abstract

                                                                                                     Abstract

                  This article aims to (1) study concepts and theories as to land and building tax; (2) study the land and building tax laws of Thailand, Federal Republic of Germany, and Japan; (3) analyze problems on land and building tax; and (4) recommend guidelines for land and building tax collection in accordance with the guidelines and measures appropriate for Thailand.

                  This research is a qualitative research based upon document research methods from books, textbooks, articles, theses, and independent studies in respect of land and building tax laws of Thailand, Federal Republic of Germany, New Zealand, and Japan so as to recommend guidelines for solving the problems on land and building tax laws of Thailand to be further efficient.

                  According to the results of study, (1) concepts and theories as to land and building tax are good tax system and tax collection principle; (2) the land and building tax law of Thailand appears in Land and Building Tax Act B.E. 2562 (2019), the land and building tax laws of Federal Republic of Germany appear in Valuation Act (BeWG), Property Tax Act (GrstG) Version 2022 AD. and Rating Valuations Act, 1998, the land and building tax law of New Zealand appears in Local Government (Rating) Act, 2002, and the land and building tax law of Japan appears in Local Tax Law Act; (3) Thailand has a problem on inconsistence with the principle of good tax system which is different from those of Federal Republic of Germany and Japan which determine the tax rate in accordance with the potentiality of fair land utilization as inconsistent with the principle of earning from exemption of the land and building tax base value used in high land residence and the problem on lack of integration with other laws which is different from Federal Republic of Germany, Japan, and New Zealand which integrate city plan law with the land and building tax system; and (4) Thailand ought to calculate the tax by taking into account the land potentiality and determine the fair tax rate in pursuance of real utilization by improving laws to be in pursuance of the good tax principle so as to minimize the tax avoidance gap by integrating with the city plan law and reduce tax exemption rate in order for the tax collection to be more efficient to meet the law’s objective so as to reduce social inequality and promote fair and sustainable land utilization.

Keywords : Good tax principle / Land and building tax / City plan law.