Abstract |
The purpose of this research was to study the factors affecting the collection of local maintenance tax of the Bung Mai Subdistrict Municipality Officers. Warin Chamrap District Ubon Ratchathani Province and suggest ways to improve local maintenance tax collection. It is qualitative research. The key informant is The local maintenance tax collector of the municipality consisted of 3 people and 20 entrepreneurs in the municipality of Bung Mai. The research instrument was interview. It has passed the conformity check of the research tool by 3 experts. It was found that 1) The factors of knowledge and understanding of local maintenance tax found that the officers had always studied information on local maintenance tax laws. The operator will understand about the local maintenance tax from the authorities. 2) Public relations and communication factors It were found that the municipality held a meeting on tax payments with community representatives. The entrepreneurs want the municipality to create a project to return profits to taxpayers. 3) Documents factors for filing a local maintenance tax return It was found that the municipality used a tax payment form to collect taxes. The operator sees that the form is quite difficult to fill out. 4) Factors in collecting local maintenance tax It was found that the municipality provided adequate tax advisory staff. As for entrepreneurs, the place is cramped. The way to improve local tax collection is to apply good governance as a tax collection policy seriously. By updating the database of sources of income to be current.
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