Problems, Obstacles and Impacts on Tax Collection under the Land and Buildings Tax Act B.E. 2562 of the Local Government Oganization, Nong Ruea District, Khon Kaen Province

Abstract

            This research aims to The objectives of this research were 1) to study the condition of tax collection of land and buildings, 2) to study on problems and obstacles and the impact of tax collection operations on property, land and buildings, and 3) to study the development guidelines for the collection of land and buildings property taxation according to the Land and Buildings Tax Act B.E. 2562 of the local government organization in the area of ​​Nong Ruea District, Khon Kaen Province. It is a qualitative research which using an in-depth semi-structured interview. The population consisted of 20 people selected by a specific method according to the situation and analyze descriptive data. The results shown; 1.The condition of collecting property tax on land and buildings found that the local government organization has arranged a meeting Training officers, community leaders and people in order to create new knowledge of the Land and Building Tax Act B.E. 2562. There is a public relations operation and the community news broadcasting tower which offering books directly to the homeowner, and there is a tax collection for a period of time specified by law  2. Problems and obstacles to the operation of property tax collection, land and buildings were about the state that announced quickly the act of the Land and Buildings Tax Act B.E. 2562, the local government officials and people who were practiced had not been kept up, people still did not understand the tax system of the local government. There is insufficient staffing rate which was not balanced with the work load. The local database which received the number of land and details of the owner of the land do not match.  3. Impacts on the implementation of income tax collection of people, property taxpayers, land and things shown 1) the impact on the state that was the promulgation of the Land and Building Tax Act B.E. 2562 too quickly. The local authorities were unable to keep up. The people still did not understand the details of tax payment thoroughly. The local had a database of property accounts that did not match what people actually own, 2) the impact on people found that people lacked knowledge and did not understand the law of the new tax system therefore this caused of lacking cooperation and participation in taxation.           4. Guidelines for developing land and building tax collection operations found that 1) the state should set up a budget in terms of public relations, and public relations media in order to create knowledge of understanding of the tax system of the households, 2) the state should encourage people or community leaders to play a role and participate in public relations, 3) the state should increase the rate of staff which based on the position sufficiency, 4) the government should arrange the online tax system, tax payment and net banking system, and 5) the state should promote the standards for motivating the compensation to taxpayers as prescribed or provide tax deduction, etc.