The Study on Local Tax Collection in City Municipality of Mahasarakham

Abstract

This research is both quantitative and qualitative research. The research studied local tax collection of Mahasarakham Town Municipality. This research aimed to understand the method of tax collection including problems and constraints of tax payers in Mahasarakham Town Municipality. There were 400 samples.
The research has found that the tax payers in Mahasarakham Town Municipality acknowledged that several types of tax encompassing local development tax, house and land tax, and signboard tax are collected by the Municipality. There are 350 tax payers answer correctly accounting for 87.50 per cent. The participants also understand that those who are responsible to pay tax to local government are people who have sufficient incomes earned between the periods of tax year. There are 380 participants answer correctly about house and land tax accounting for 95.00 per cent, 375 people accounting for 93.75 for local development tax, and 362 people accounting for 90.50 for signboard tax. However, there are only 190 participants accounting for 47.50 per cent have known about the rights to tax appeal. In association with problems and constraints of tax payment, most of the taxpayers have agreed that the methods of tax collection for local development tax, house and land tax, and signboard tax are mostly suitable for them and are consistent with the existing social and economic context.