ADMINISTRATION OF TAX COLLECTION OF LOCAL ADMINISTRATIVE ORGANIZATIONSOF UDON THANI PROVINCE

Abstract

The tasks of this paper will be 1) to study the needs of tax groups, 2) to study the factors of tax workers, and 3) to study ways to address the needs of researchers using the required research model to write Qualitative and quantitative research of quantitative research, a sample of 400 people By using the frequency distribution statistics and percentage of respondents. Analyzes were presented in a table using mean statistics and standard deviation Multiple regression analysis using ordinal variable selection method accompanying the discussion and 10 qualitative informants Descriptive data were analyzed by selecting and categorizing the data organize information into a system Prepare an editorial and analyze the data Then the data will be written into a report according to the objectives of the research study.

        The results showed that 1) Tax collection administration of local administrative organizations in Udon Thani Province, dependent variables in all aspects found that tax collection administration of local administrative organizations in Udon Thani province was at a moderate level ( =3.12 S.D.=.31), in order of descending as follows: The development of revenue collection was moderate ( =3.10 S.D.=.34), public service was moderate ( =3.06 S.D.=.19), and effectiveness was moderate ( =3.00 S.D.=.69) number. 2) Administrative Factors of Tax Collection of Local Administrative Organizations in Udon Thani Province (Overall all aspects), namely, convenience(X4), economy(X3), fairness(X1), coefficients (B) of all 3 predictive variables were .420, .276 and .041 respectively. 3) Guidelines for the development of tax collection management, Must be collected must bear the least burden on the taxpayer and the lowest cost of collecting tax. as well as tax payment that opens channels for the public to pay in a variety of ways should be linked to multiple agencies and sometimes receiving inaccurate information from other agencies or inaccurate existing information, resulting in discrepancies in tax assessments But it can be corrected if given the correct information. From the tax rate and the tax base used to calculate the tax in different local taxation together with the use of assets that are different Due to the nature of the local property, most of the land is agricultural and the city is a commercial area. Therefore, the tax rate collected and the tax base should be different.