Journal of Public and Private Management

Practical Approaches to Promote Excise Tax Adherence: Case Study of Hat Yai Area, Songkhla Province

Suttichai Rakjan — 2026-06-05

The objective of this study is to examine the challenges and obstacles in excise tax payment, and to explore the strategies for promoting excise tax payment in the Songkhla Area, Hat Yai Branch. This research is a qualitative study that employs documentary review and data collection from interviews. The sample group consists of individuals involved in excise tax collection and payment in the Songkhla Area, Hat Yai Branch.

The research found that 1. Understanding of Excise Tax: Entrepreneurs vary in their understanding of excise tax. Some entrepreneurs cannot access adequate data and mistakenly believe that their products are exempt from excise tax. However, most understand excise tax as being related to luxury goods that are not essential. 2. Importance of Tax Collection: Excise tax is important for revenue collection, as the proceeds are transferred to the government to fund national budgets. These funds are used to improve the quality of life for the population, including in areas such as education, community development, and public health. Excise tax is essential for regulation and control, and should not be left unrestricted for certain goods. It serves not only as a means of revenue collection but also as an important tool for influencing consumer behavior, all of which contributes to the country’s development. 3. Problems and Obstacles in Tax Payment and Collection: Challenges include the distance to the office, limited access to sufficient information for entrepreneurs, and the financial burden of the relatively high tax, especially for small and medium-sized businesses. Furthermore, the tax payment process is complex and difficult to understand. Obstacles in excise tax collection include intentional tax evasion or underreporting of income by some entrepreneurs. 4. Excise Department Communication and Public Relations: There is limited information and public relations from the Excise Department, which does not effectively reach entrepreneurs. The diversity of entrepreneur groups leads to varied methods of accessing information. Some may feel that simply inquiring with officials is sufficient, while others may believe that increasing communication through various media could enhance awareness and understanding of the tax system, offering a clearer understanding than legal texts alone. 5. Development of Strategies to Promote Excise Tax Payment: Cooperation between the government, community leaders, and entrepreneurs is essential. Officials should provide accurate information for legal compliance and promote greater understanding of tax payment. The use of technology to collect data and develop an application to facilitate both officials and entrepreneurs is recommended. This would save time for entrepreneurs in traveling and allow officials to manage other tasks. The convenience of technology can significantly support accurate excise tax payments.

A Research Synthesis on Responsible Tourism in Thailand from Tourist Perspective

Tanawan Vorasingha — 2026-06-05

This study was aimed at examining and synthesizing research and academic articles related to responsible tourism in the context of Thailand and in the tourist perspective and provide policy and academic recommendations for the development of responsible tourism in Thailand. Qualitative method research was adopted. Thai and English-written articles on responsible tourism in Thailand and in the tourist dimension that had been published on the Thai Journal Online database and reliable international journals were the population. Article analysis tools and data extraction tools were developed to analyze the data.

The results showed that 8 articles were eligible for research synthesis. Quantitative method research through structural equation modelling was mostly utilized in those eligible articles. Marketing and tourist behavior were two dimensions that most articles had studied. However, those articles focused on testing the conceptual framework and the factors derived from the literature on responsible tourism. For policy recommendations, responsible tourism should be adopted as tourism practices that all tourism-related sectors had to be applied to.

Social Support for Surveillance and Control of the Spread of Coronavirus Disease 2019 (COVID-19) of Village Health Volunteers (VHVs): Mueang Khon Kaen District

Bunphithak Singsuwan — 2026-06-05

This research aimed to study the social support for the work, problems and obstacles in the surveillance, prevention and control of the spread of the coronavirus disease 2019 (COVID-19) of village health volunteers in Mueang Khon Kaen District, Khon Kaen Province. Employing
a qualitative research methodology, data was collected through in-depth interviews with 25 participants.

The results of the study found that village health volunteers (VHVs) received substantial social support, including four aspects of social support: 1) emotional support from public health officers, colleagues, social networks, service recipients, and family; 2) appraisal support, involving comparison and evaluation, was received from public health officers and service recipients.;3) information support from public health officers, community leaders, and service recipients; and 4) instrumental support from local administrative organizations, Subdistrict Health Promoting Hospital, local government agencies, private sector organizations, and local civil society organizations. In the course of operations, several problems and obstacles were encountered, including issues related to public policy communication, the spread of fake news, shortages of materials and equipment, the aging of village health volunteers (VHVs), a lack of cooperation from certain members of the public, and problems with some business operators in the area refusing to allow workers to quarantine in according to the measures.