The Revenue Code and Sub-ordinance Amendment for Personal Income Tax Voluntary Compliance in Thailand
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Abstract
This research delineates guidelines in improving the tax law standards and procedures in collecting personal income tax of accordance with the Revenue Code in order to increase the level of compliance by paying personal income tax levied. The principal factors in this study consist of the Revenue Code, sub-ordinance being put in force for taxation. This investigation divided into 2 parts. The first part, qualitative research was conducted by means of in-depth interviews with those 30 personal income taxpayers who have consistent taxpaying records every fiscal year The second part, quantitative research was conducted by means of using questionnaires with 730 personal income taxpayers. Data analysis collected by means of the percentage of scores, the mean, standard deviation, and regression analysis at the statistical significant level .05.
After concluded consideration of qualitative and quantitative research, it was found that taxpayers required improvement in the main factors of the management of collecting personal income tax levied. These factors are respectively as follows: Law, sub-ordinance being put in force for taxation. Taxpayers required withdrawal in specific tax unit of committee, improvement in tax audit process, tax appraisement, tax punishment: civil & criminal, tax appeals system, and taxpayers’ privileges defense, in order to clarify law
standard and procedures, to make equity for taxpayers, and to provide revenue for the country more efficiency. The findings of this investigation come to the summary that how can the State improve the management strategies in the collection of Personal Income Tax in accordance with the Revenue Code in order to gain more voluntary tax compliance.
Pondering in congruity of changing of external factors of taxation management, those factors are as follows: The social situation, the economic situation, the political and governmental situation, and worldwide technological innovation as well.
Article history : Accepted 29 December 2014
SIMILARITY INDEX = 17.34
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The views and opinions of the article appearing in this journal are those of the author. It is not considered a view and responsibility of the editorial staff.
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