Analyses of Hotel Tax Revenue Potentials: A Case of Provincial Administrative Organizations
A Case for Provincial Administrative Organization
Keywords:
Hotel taxes, Tax revenue estimation, Provincial administrative organizationAbstract
This paper explores the necessities and techniques for the estimation of hotel tax revenues for Provincial Administrative Organizations (PAO). This would be advantageous and an accurate method to assist in the hotel tax collection and help to reduce tax revenue losses for the PAO. Findings from the estimations of both macro- and micro- (provincial level) data indicate that the hotel taxes range from 964 to 11,739 million baht during 2017-2018 (B.E. 2560-2561), or about 6,352 million baht on average. However, the actual hotel tax collection was 533 million baht during the same period. This study indicates that all parties concerned with hotel tax collection systems should pay close attention to the improvement of administrative procedures and hotel databases so that tax revenue losses and collection loopholes are be minimized.
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