The Revenue Collection of the Revenue Department in the Central Region of Lao People’s Democratic Republic
Keywords:
Factors, Collection of Revenue, Revenue Collection in the Central RegionAbstract
This study aimed to investigate states and problems in collecting revenue of the Revenue Department in the Central Region of Lao PDR. From the past to the present time, it was found that ; (1) The present type of the revenue collection was divided into 2 categories as follows: (A) The direct collection of tax referred to the tax collected directly from the people's income along with the tax collected from those who earned a living from trading, services as well as industries and (B) Indirect tax collected from the people whenever they bought goods and services. (2) Factors Affecting revenue collecting revenue administered by the Revenue Department included: (A) Rules, orders and regulations regarding tax, (B) Public relations, (C) The structure of tax, (D) Materials, utensils and technologies, (E) Knowledge, understanding/skills of the personnel concerned, and (F) Steps of operations.
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Wirat Wiratnipawan. (2005). Capital Management and Local Management : United States, England, France, Japan and Thailand. Bangkok : Fourpace Publishing House. [in Thai].
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Yuwapa Wongpacha. (2010). Revenue Collection of Laopoedaeng Sub-district Administration Organization, Muang District, Sakon Nakhon Province. Master of Arts Independent Study : Khonkaen University. [in Thai].
Arun Thamno. (2005). General knowledge of finance. Bangkok : Bophit Publishing. [in Thai].
Atchara Subsongserm. (2011). The Administrative Evaluation of Value Added Tax Refund to Exporters : A Case Study of Nakhonpathom Area Revenue. Master of Arts Thesis : Silpakorn University. [in Thai].
Chaiwat Damsrisawat. (2010). The participating in the administration of the village funds committee in Klongyai District, Trat Province. Master of Arts Thesis : Rambhai Barni Rajabhat University. [in Thai].
Dale, Barrie G. (1994). Management Quality. New York : Phillip Allyn.
Dean, J. W., & Evans, J (1994). Total Quality Management, Organization and Strategy. St Paul, MN: West Publishing.
Economic-Social Development Plan. (2016). The 7th Economic-Social Development Plan of Lao People's Democratic Republic 2016-2020. Vientiane Capital: Lao People's Democratic Republic.
Economic-Social Development Plan. (2016). The 8th Economic-Social Development Plan of Lao People's Democratic Republic 2016-2020. Vientiane Capital: Lao People's Democratic Republic.
Holms, T.H., & Rahe, R.H. (1969). “The social readjustment rating”. Monographs of the Society for Research in child Development. 64 : 259.
Jiraporn Yoodee. (2003). Understanding of VAT of Entrepreneurs in Banglamung district, Chonburi Province. Master of Arts Thesis : Burapa university. [in Thai].
Kerkkiet Phiphatsereetham. (2003). Finance regarding the allocation and income distribution. Bangkok : Thammasat University. [in Thai].
Khunthalak Phochai. (2009). Bannakoisarw Village Fund Management, Salavan City, Salavan Subdistrict, Lao People's Democratic Republic. Ubon Ratchathani: Ubon Ratchathani Rajabhat University. [in Thai].
Law on taxation, Lao People's Democratic Republic. (2015). Tax legislation, the Lao People's Democratic Republic. Vientiane Capital: Lao People's Democratic Republic
Lezotte. (2001). Revolutionary and Evolutionary : The Effective Schools Movement. Okemos, MI : Effective School Products
Manat Manookulakij. (2009). Efficiency in the revenue collection of people income taxation of Bangkok area revenue office. Master’s Project, M.Econ. (Human Resource Economics). Bangkok: Graduate school, Srinakarinwirot University. [in Thai].
Mayuree Sudta. (2010). Factors Affecting the Good Governance Success of Local Government Organization : Case study of Pa Makha Subdistrict Administrative Organization, Mueang District, Phichit Province. Master of Public Administration Thesis: Naresuan University. [in Thai].
Narawan Surangsuriyakun. (2012). “Model of total quality management of school in Econdary Educational Service Area Office 6”. SWU Educational Administration Journal, 16 : January-June p. 26. [in Thai].
Niyom Bunsing. (2013). Factors affecting the efficiency of collecting specific business taxes on the case of Commercial real estate in Chiang Mai. Master of Arts: Chiang Mai University. [in Thai].
Orawan Potjananurat. (2003). VAT refund check. Master of Political Science Thesis : Thammasat University. [in Thai].
Phanittra Inkakarn. (2008). Knowledge and attitudes about personal income tax of persons with income, salary type. Bangkok : Rajamangala University of Technology Phra Nakhon. [in Thai].
Pijittra Inkakorn. (2008). Reasons for Failing to Pay Personal Income Tax: A Case Study of Personal Income Tax Non- Compliance in the Area Under the Responsibility of the Bangkok Area Revenue Office 10. Master of Business Administration Thesis : Ramkhamhaeng university. [in Thai].
Revenue Department, Lao PDR. (2017). Taxation, Khammouane District, Lao PDR. Vientiane Capital : Lao People's Democratic Republic.
Robert, B. Denhardt and Joseph, W. Grubbs. (2004). PUBLIC ADMINISTRATION: AN ACTION ORIENTATION. 6th Edition, USA: Wadsworth/Thomson Learning Publications.
Royal Academy. (2003). The Royal Institute Dictionary, 1999. Bangkok : Nanmee Book Publishing Company. [in Thai].
Saifon Sampetch. (2008). Factors Affecting the Measures to Prevent and Suppress of Fraud Tax Invoice : Case Study Bangkok Area Revenue Office 22. Master of Political Science Thesis : Thammasat University. [in Thai].
Saroch Thongprakham. (2543). Thai Tax System: Past, Present, Future. Bangkok : Sanpakornsarn. [in Thai].
Somchai Ruechophan. (1999). Including articles on economy, finance, fiscal policy and taxation of Thailand. Bangkok : Chulalongkorn University. [in Thai].
Somchai Ruechophan. (2008). General knowledge about taxation: teaching documents, academic funds, business and taxation (Revised edition). Bangkok : Sukhothai Thammathirat Open University. [in Thai].
Sommerfeld, M. R., & Nichols, H. W. (1970). “Comparative Students in the Genus Porphyridium Naeg”. Journal of Phycology, 6(1), 67-78. [in Thai].
Somrudee Sirilert. (2014). Evaluation of Policy on Personal Income Tax Return in 2013 of Department of Revenue, Chonburi Area 1. Master of Public Administration (General Administration : Burapa university. [in Thai].
Sonruthai Manit. (2011). Factor Affecting Local Tax of the Officers of Subdistrict Administratiopn Organization in Sing Buri Area. Master of Business Administration Independent Study : Rajamangala University of Thanyaburi. [in Thai].
Soravich Premchuen. (2012). Study Report of Comparative Data (Benchmarking) : Category 7 Results of operation 2 groups of data type, Classified by type of government agency. (Department and province). Bangkok : The Institute for the Promotion of Good Governance. [in Thai].
Tax Technical Group. (2005). Taxation according to the Revenue Code 2005. Bangkok : Ruenkaew Printing. [in Thai].
Trobin, (1993). The New Quality. London: Heineman.
Wanthanee Insree. (2007). Revenue collection of Sub-district Administrative Organizations in Nonthaburi Province. Master of Public Administration Independent Study : Khonkaen University. [in Thai].
Weerasak Krueathep. (2005). Tax Administration and State Revenue: Principles and Practices for Public Administration. Bangkok : Project for producing textbooks and teaching materials of the Faculty of Political Science: Chulalongkorn University. [in Thai].
Wirat Wiratnipawan. (2005). Capital Management and Local Management : United States, England, France, Japan and Thailand. Bangkok : Fourpace Publishing House. [in Thai].
Witoon Simachokedee. (2007). TQM Corporate Development Guide for Excellence. 5th edition. Bangkok : Nation Books. [in Thai].
Yukl, G.A. (2002). Leadership in Organizations. 5th Edition, Upper Saddle River, NJ: Prentice Hall.
Yuwapa Wongpacha. (2010). Revenue Collection of Laopoedaeng Sub-district Administration Organization, Muang District, Sakon Nakhon Province. Master of Arts Independent Study : Khonkaen University. [in Thai].
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Published
2019-06-30
How to Cite
Soovannalarth, B. (2019). The Revenue Collection of the Revenue Department in the Central Region of Lao People’s Democratic Republic. Journal for Developing the Social and Community, 6(1), 395–408. Retrieved from https://so03.tci-thaijo.org/index.php/rdirmu/article/view/211918
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