ประสิทธิภาพการจัดเก็บรายได้ภาษีมูลค่าเพิ่มของสำนักงานสรรพากรภาค 8

Abstract

This is a study on the efficiency of value added tax collection of the Regional Revenue Office 8 during 2003 – 2014 analyzing the ratio of vat collected. Multiple regression analysis was used to estimate tax capacity. It was assumed that value added tax capacity of each province is dependent on its GPP comprising income from industrial sector, service sector, sales sector, and last year’s value-added collection. After that, the estimated tax capacity figures were used to calculate tax effort indices. These indices will show how efficient of each revenue department in collecting VAT. 25533352529840จ 00จ The results of the study showed that Lamphun province has the highest tax ratio, and Chiang Mai-2 has the lowest tax ratio. The tax capacity of the Regional Revenue Office 8 was determined by the proportion of the income sectors in the GPP. Tax capacity was found to be positively related to income of industrial sector and last year’s value added tax collection. The provinces of the Regional Office 8 with high capacity were Lamphun, Chiangmai-1, and Lampang. The provinces with low capacity were Phrae, Chiang Rai, Nan, Payao, Maehongson, and Chiang Mai-2. The effective tax collection was highest in Lamphun province while the lowest was Chiang Mai-2. The Revenue Department Office of Chiang Mai-2 should increase tax collection in order to raise government revenue.