Perception of and attitude toward revenue collection of local administrative organizations

Abstract

PURPOSES: This study aimed to examine perception of and attitude toward revenue collection by local administrative organizations in Rayong Province. It also sought to investigate the relationship between people’s awareness of the roles and responsibilities of local administrative organizations in local development and their attitudes toward local revenue collection. METHODS: A stratified sample survey by questionnaires of 400 individuals who came to pay taxes and license fees at local administrative organizations in Rayong province. RESULTS: Personal factors that significantly affected attitudes toward revenue collection were age, education, and average monthly income. Gender and marital status showed no statistically significant differences. Moreover, public awareness of the roles and duties of local administrative organizations in local development was significantly related to public attitudes toward revenue collection at the 0.05 level. THEORY/POLICY IMPLICATIONS: Enhancing public understanding and ensuring transparency are therefore crucial for strengthening cooperation between citizens and local administrative organizations to support sustainable local development.