EVALUATION SUCCESS OF LAND AND BUILDING TAX ACT B.E. 2562 IMPLEMENTATION IN CHONBURI PROVINCE
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Abstract
This study aims to; (1) evaluate the implementation effectiveness of the Land and Building Tax Act B.E. 2562 in Chonburi Province, (2) identify problems and obstacles in its implementation, and (3) propose recommendations for improving its enforcement in the province. This is a qualitative research approach involving four key stakeholder groups: local government executives, local revenue officers, private sector entrepreneurs, and taxpayers—a total of 24 participants selected through purposive sampling based on their experience and relevance to the Act’s enforcement. Data were collected using structured interviews and analyzed through descriptive analysis.
The findings revealed that:
(1) The implementation of the Land and Building Tax Act B.E. 2562 in Chonburi Province marked a significant shift in Thailand’s local tax system, contributing to reduced inequality and increased local government revenue. However, several issues remain, including ambiguous legal interpretations, complex assessment procedures, shortages of specialized personnel, technological limitations, inadequate public communication, and limited public understanding of the Act.
(2) Key problems and obstacles include inaccuracies in land ownership databases, disparities in the capacity of local administrative organizations, inconsistent use of administrative discretion, and communication mechanisms that do not align with community contexts. These factors contribute to perceived inequities and inefficiencies in tax collection.
(3) Recommended improvements include setting tax rates that incentivize appropriate land use, developing online assessment and filing systems, increasing and networking local personnel, integrating inter-agency data to enhance transparency, and implementing inclusive public communication strategies. Additionally, encouraging voluntary tax compliance through targeted incentives is essential.
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