The Problems of Revenue Collection of Bung Klua Sub–district Administrative Organization, Selaphum District, Roi Et Province

Abstract

Sub – district administrative organization’s revenue, which derives from each tax, is continually decreasing at present. This is the consequence of the increasing problems of revenue collection; consequently, the problems of revenue collection of Bung Klua sub-district administrative organization, Selaphum district, Roi Et province are a part of improving efficiency of revenue collection by way of the seven good principles in tax collection.The purposes of this study were to study problems conditions of revenue collection and to study suggestions on solving the revenue collection problems of Bung Klua sub-district administrative organization, Selaphum district, Roi Et province. Forty-two samples were conducted and research findings were shown as the followings: Principle of equality: Bung Klua sub-district administrative organization experienced revenue collection concerning the principle of equality owing to the fact that some entrepreneurs lacked understanding in regulations, and they thought that they were deprived of equality. Especially raft entrepreneurs whose shops were sometimes open during festive seasons. Principle of practice: Bung Klua sub-district administrative organization faced with problems concerning the principle of practice. According to last 5 year statistics of decreasing income taxation, important problems and obstacles were taxpayers’ registration checking, information maps, property registration or signs displayed unclearly, materials or equipments, and assistive technologies operating in property registration. Principle of making revenue: Bung Klua sub-district administrative organization experienced the problems concerning the principle of making revenue seeing that Bung Klua’s lacked completed map systems and tax base expansion, which could not revise, as a result of the fact that tax base revision would affect people to pay more taxes. According to the stated problems, Bung Klua’s executives did not dare to revise tax bases for fear that voter bases would be affected. In addition, public relation problems and creating understanding in tax collection ones became somewhat neglectful. In conclusion, the problems of revenue collection of Bung Klua sub-district administrative organization, Selaphum district, Roi Et province must be paid attention by Bung Klua’ sexecutives conscientiously; moreover, the executives must enrich knowledge and understanding in any regulations to tax payers in order to decrease revenue collection problems of Bung Klua sub-district administrative organization and make greater revenue.