Guidelines for Increasing the Effectiveness of Land and Building Tax Collection in Nong Phai Sub-District Administration Organization, Dan Makham Tia District, Kanchanaburi Province

Abstract

The purposes of this research, namely “the strengthening of efficiency of land and building taxation of Sub-district Administration Organizations in Nong Phai Sub-district, Dan Makham Tia District, Kanchanaburi”, were 1) to study the problems, obstacles and comments for administration. 2) to analyze and synthesize the factors which effect the efficiency of Land and Building Taxation. The research was qualitative research, from data collection, interviews, focus groups, as well as analysing data and analysing and synthesizing data. The study revealed that there were problems and obstacles in Land and Building tax collection as follows: People did not receive the tax payment notice, the database system was not updated, there were insufficient personnel and support budget, and the public could not directly access taxation information and knowledge. According to the analysis and synthesis of the collected information, the solutions might conclude as follows: Raising the awareness of taxpayers’ duty among citizens, updating the database to match the actual property owners’ information, allocating adequate personnel and budget resources and publicizing tax information and knowledge, considering the circumstances and suitability of the community. In this regard, the Sub-district Administration Organizations in Nong Phai Sub-district, Dan Makham Tia District, Kanchanaburi should connect the database between organization without delay, resulting in the precise and updated information, employ enough personnel for the obligations and implement even more proactive public relation of tax Information.