ประสิทธิภาพในการจัดเก็บภาษีขององค์กรปกครองส่วนท้องถิ่นในจังหวัดลำพูน

Abstract

The objective of this independent research was to measure the efficiency of tax collection in each municipality in Lamphun Province. The study analyzed revenue from house and building tax, signboard tax, and local development tax of 39 municipalities in the 2014 fiscal year by the method of data envelopment analysis (DEA). The analysis was divided into three parts: (1) analysis of the overall efficiency of tax collection, (2) analysis of the technical efficiency in operation and, (3) performance analysis of scale.

The analysis results indicated as follows; (1) 13 municipalities had an overall efficiency of tax collection of 33.333%; (2) 22 municipalities had technical efficiency in operation of 56.41%; and (3) 14 municipalities had a scale efficiency in CRS of 35.897%, 17 municipalities had an increasing returns to scale (IRS) of 43.59%, and 8 municipalities had a decreasing returns to scale (DRS) of 20.513%.

In addition, the municipalities were mostly inefficient, and were also was found to be to have a disparity of techniques in operation. Furthermore, space in the region of the municipality’s population lower than 5,000. There were also many forms of government in one district with low incomes. Therefore, the budget was insufficient. Moreover, the shortage of officers that do mapping and collect property tax caused the municipalities to be inefficient in collecting local taxes.