The Readiness in Land and Building Tax Collection of Local Government in Ubon Ratchathani Province

Abstract

This research is designed : 1. to study readiness level in land and building tax collection of local government in Ubon Ratchathani Province, 2. to compare readiness level in collection of land and building tax of each type of local government in Ubon Ratchathani collection, and 3. to study factors which associate with readiness in land and building tax collection of local government in Ubon Ratchathani Province. The samples of this research consist of the executives who responsible for local finance, the heads of Finance Department and tax collection staffs. The data was collected by using questionnaires and interviews. The results reveals that the readiness in land and building tax collection of local government in Ubon Ratchathani Province is in the moderate level. Besides, the readiness level in collection land and building tax of Sub-District Administrative Organization and Sub-District Municipality, Sub-District Municipality and town municipality, and Sub-District Municipality and City municipality are different. On the contrary, the readiness level in land and building tax collection of Sub-District Administrative Organization and Town Municipality, Sub-District Administrative Organization and City Municipality, and Town Municipality and City Municipality are not different. In addition, education levels and work experiences are not associated with the readiness in collection land and building tax. Meanwhile, organization supports were associated with the readiness in collection land and building tax.