การจัดเก็บรายได้ของรัฐแผนกสรรพากรในภาคกลาง สาธุารณรัฐประชาธิปไตยประชาชนลาว
คำสำคัญ:
ปัจจัย, การจัดเก็บรายได้, แผนกสรรพากรในภาคกลางบทคัดย่อ
การวิจัยครั้งนี้มีจุดมุ่งหมายเพื่อศึกษาสภาพและปัจจัยที่ส่งผลต่อการจัดเก็บรายได้ของรัฐแผนก สรรพากรในภาคกลาง สาธารณรัฐประชาธิปไตยประชาชนลาว ตั้งแต่อดีตถึงปัจจุบัน พบว่า (1) สภาพ ปัจจุบันมีรูปแบบการจัดเก็บรายได้ของแผนกสรรพากร สาธารณรัฐประชาธิปไตยประชาชนลาว แบ่ง ออกเป็น 2 ชนิด คือ (ก) การจัดเก็บรายได้จากภาษีทางตรง เป็นภาษีที่เก็บจากประชาชนที่มีรายได้จาก การประกอบอาชีพและภาษีที่ได้จากการประกอบกิจการทางการค้า บริการ และอุตสาหกรรมและ (ข) ภาษีทางอ้อม เป็นภาษีที่เก็บจากประชาชนเมื่อซื้อสินค้าและบริการต่างๆ และ (2) ส่วนปัจจัยที่ส่งผลต่อ การจัดเก็บรายได้ของรัฐแผนกสรรพากร ประกอบด้วย (ก) กฎ ระเบียบ ข้อบังคับภาษีอากร (ข) การ ประชาสัมพันธ์ (ค) โครงสร้างภาษีอากร (ง) วัสดุ อุปกรณ์ และเทคโนโลยี (จ) ความรู้ ความเข้าใจ/ ทักษะของเจ้าหน้าที่ภาษีอากร และ (ฉ) ขั้นตอนการปฏิบัติงาน มีการโดยทั่วไปเราได้
เอกสารอ้างอิง
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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].
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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].
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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].
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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].
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].
ดาวน์โหลด
เผยแพร่แล้ว
2019-06-30
รูปแบบการอ้างอิง
Soovannalarth, B. (2019). การจัดเก็บรายได้ของรัฐแผนกสรรพากรในภาคกลาง สาธุารณรัฐประชาธิปไตยประชาชนลาว. Journal for Developing the Social and Community, 6(1), 395–408. สืบค้น จาก https://so03.tci-thaijo.org/index.php/rdirmu/article/view/211918
ฉบับ
ประเภทบทความ
บทความวิจัย
สัญญาอนุญาต
บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์เป็นของผู้ประพันธ์บทความ
