Development and Use of Big Data in Tax Collection and Public Service Planning: A Case of Krabi Provincial Administrative Organization

Abstract

The development and use of big data in local tax administration and service provision have been a point of concern for over a decade. However, real cases of big data utilization in major local governments such as Provincial Administrative Organization (PAO) are rare. This paper attempts to develop guidelines for big data development based on Krabi PAO's case in administering hotel tax collection and preparing basic public facilities for tourists. The objectives of this research are (1) to study the model of developing an extensive database for planning, administration, tax collection, and public service provision for the Provincial Administrative Organization, and (2) to present guidelines for utilizing large databases in planning hotel tax collection and provision of essential public services for provincial administrative organizations. This research found that big data systems developed and compiled from multiple databases fulfilled the limitation of existing official data and reflected the opportunity for revenue enhancement of Krabi PAO from the hotel tax. Moreover, they provide analytical data for elevating the tourism capabilities of Krabi Province in terms of diversifying types of transport networks and providing essential public services related to tourist attractions, welfare, and public safety. This research suggests that local administrative organizations employ big data management in designing local development policies for effective local services. In this regard, data managers must establish guidelines for specific purposes and clearly define the objectives in the development of local information systems. It is expected that this research endeavor sheds light on the future development and utilization of local government big data in the long run.