Guideline for Developing Land and Buildings TAX ACT 2019: A Case Study of the Andaman Geographical Region

Abstract

The current study aimed at 1) investigating problems related to the Land and Buildings Tax Act, B.E. 2562 in the Andaman Geographical Region and 2) purposing guidelines to refine laws and regulations for the enforcement of the Land and Buildings Tax Act, B.E. 2562. Data were collected through questionnaires from the people in Phuket, Phang Nga, and Krabi provinces, totaling 449 respondents, and structured interviews were conducted with people, business owners, local government officials, teachers, prosecutors, and judges. Data were analyzed using frequency, percentages, means, standard deviations, content analysis and the relevant Thai Laws. The results revealed that: 1) The most problematic issues found related to the Land and Buildings Tax Act B.E. 2562 were certainty economy, convenience and fairness respectively. 2) The regulations for revising the Land and Buildings Tax Act B.E. 2562 included 1) allowing private sector to take more parts in being committees of the law, 2) determining specific tax bases and rates for certain types of businesses in order that they did not bear too much tax burden, 3) establishing a central authority or system to help local authorities in tax collection, and 4) reducing or controlling the number of minor laws.