Approaches to Enhancing Type 3 Billboard Tax Revenue: A Case Study of Bang Sue District, Bangkok

Abstract

The collection of signboard taxes represents an important source of revenue for local administrative organizations in Thailand. In recent years, new forms of advertising signage—featuring dynamic lights, colors, sounds, and changing messages—have emerged, yet the existing legal framework under the Signboard Tax Act B.E. 2510 (1967) and the Ministerial Regulation on Signboard Tax Rates B.E. 2563 (2020) has not kept pace with these developments. This study aims to: (1) examine signboard tax revenues in Bang Sue District from 2021 to 2023; (2) explore approaches for increasing revenue from Type 3(a) billboard taxes; and (3) propose collection methods aligned with the current advertising and technological context. Employing a documentary research approach, the study utilizes signboard tax data from Bang Sue District and applies statistical, comparative, and trend analysis techniques. The findings show that although the number of signs slightly declined in 2022, tax revenues increased, suggesting improved collection efficiency. In 2023, both the number of signs and revenue continued to rise. However, a discrepancy was observed with Type 3(a) signs: while their number increased, the associated revenue decreased—likely due to regulatory loopholes related to dynamic signage, the proliferation of low-revenue signs, or the removal of high-value signage. To address this, the study recommends adopting international best practices from the Philippines, Singapore, the United States (Virginia), and Japan, particularly in regulating sign dimensions, licensing, and location-based zoning. These strategies could substantially improve revenue collection and align local policies with contemporary advertising practices.