Strategies for the Tax Mapping and Property Registration to Increase the Efficiency of Revenue Collection of Local Government Organizations

Authors

  • Palida Chetkhuntod Nakhon Ratchasima College
  • Boonma Imwised Nakhon Ratchasima College

Keywords:

strategies, tax mapping, property registration, efficiency of revenue collection

Abstract

This academic article discusses strategies for the tax mapping and property registration to increase the efficiency of revenue collection of local government organizations.The Constitution of the Kingdom of Thailand, Section 284, issued the Act on Decentralization Plans and Procedures for Local Governments, B.E. 2542 and the second amendment of B.E. 2006, specifying the scope of responsibility in the public service system, and allocated the proportion of taxes and duties to local area; in order to have income that can be used for development and self-government under the supervision of the government, the proportion of local income comes from taxes that the local government collects, taxes that the state collects instead, taxes that the state collects and then gives to localities in order to bring income to develop their own locality to have progress, people have a good life, have the complete Public Utilities System and Public Facilities System Therefore, local government organizations are looking for ways to increase efficiency in revenue collection by finding the various strategies to prepare tax maps and property registers: for example, satellite technology, air photos technology, artificial intelligence technology, property registration digital,  the tax map program (LTAX GTS), developing the system in the form of an online web map via the internet using the set of commands in PHP, JavaScript, and HTML, and displaying the location on the Google Map API to help inspect, search, and edit information; and prepare risk management plans for projects to develop tax mapping and property registration systems, etc.

             The important elements that will help increase the efficiency of revenue collection of local government organizations in clude:(1) the tools are the tax mapping and property registration. Currently in the digital age, information technology systems are used to help store data through the LTAX GIS, LTAX3000 operating systems of the Department of Local Administration; and it is developing the operating system for integrated operations to be LTAX Online, but they must consider updating information regularly and all the time; including increasing communication channels with the public in various formats and providing online services that provide convenience such as filing the tax forms and paying taxes can be done more conveniently, quickly, timely and fairly, as well as being able to monitor and evaluate results effectively; (2) the relevant personnel must know their roles and responsibilities and treat taxpayers equally; have service standards for the public, continuously develop themselves; and provide off-site tax payment services; and (3)the citizens must know their civic duties and cooperate in paying taxes as provided by law; because the taxes received are considered income that is used to develop the country and in turn benefits everyone; therefore, they will increase the efficiency of revenue collection of local government organizations

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Published

2024-04-30

How to Cite

Chetkhuntod, P. ., & Imwised, B. . (2024). Strategies for the Tax Mapping and Property Registration to Increase the Efficiency of Revenue Collection of Local Government Organizations. Journal of Research and Development Institute Rajabhat Maha Sarakham University, 11(1), 837–850. Retrieved from https://so03.tci-thaijo.org/index.php/rdirmu/article/view/277340

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Section

Research Articles