แนวทางการพัฒนาการจัดเก็บภาษีขององค์การบริหารส่วนตำบลบุ่งหวาย อำเภอวารินชำราบ จังหวัดอุบลราชธานี

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สิริพัฒถ์ ลาภจิตร
จิรศักดิ์ บางท่าไม้

Abstract

The main purpose of this study was to find out guidelines for the tax collection of Bung Wai sub-district administrative organization. Qualitative research by in-depth interview and focus group techniques were conducted in this study. The target population of the study was 27 key-informants on in-depth interviews and 14 key-informants in focus group by using a purposive sampling method. The instruments used in the study were document study, in-depth interview and focus group. Interviews were checked for content validity. The correlation coefficient was 0.67-1.00 and the reliability was 0.92. Content analysis was used in data analysis.  The Research findings were as follows: (1) The problem of legal uncertainty: (2) Some businesses do not collect taxes: (3) Management is not regulated by law: (4) Property tax map system is incomplete: (5) Officials lack knowledge of technology and information and (6) Some entrepreneurs do not understand the law. Guidelines for a better tax collection were as follows: (1) Improve the law in accordance with the area: (2) Estimate the income from the registration: (3) Introduce a system of tax registration for property registration: (4) Update the database of income sources: (5) Determine the standard rent: (6) collect building and land tax in the area constantly and the fixtures: (7) Check the land for conversion and inform the results of assessment to land owners in paying taxes: (8) Update a record of the property registration; and (9) Inform the administrative order to specify the time period for exercising the right of appeal.

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บทความวิจัย (Research Articles)