Land and Building Taxes Assessment on Publicly-Owned Properties: A Case of Don Kaew Sub-District Administrative Organization, Chiang Mai Province
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Abstract
This research paper assesses an opportunity to tax on publicly-owned properties located in the area of Don Kaew Sub-district Administrative Organization (Don Kaew SAO), Chiang Mai Province. The promulgation of the Land and Building Tax Act B.E. 2019 has changed local tax collection practices and imposed local tax liabilities on publicly-owned land and buildings if their utilizations are beyond public purposes. The researchers surveyed all of these areas to collect data for the tax assessment. Survey data show that the nongovernmental usages of such properties bear tax liabilities to Don Kaew SAO about 417,300.25 Thai baht, raising tax revenue for the SAO by 16.7 percent from the previous year’s levy. This research urges for the survey of utilization of public land and buildings across the nation so that local tax bases and revenues can be expanded following the local fiscal autonomy and self-reliance principle.
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