ปัญหาในการจัดเก็บภาษีท้องถิ่นของเจ้าหน้าที่เทศบาลในเขตจังหวัดลำพูน

Abstract

This independent study aimed at analyzing the problems in collecting property tax, local maintenance tax and commercial signboard tax. The questionnaire respondents were 91 officers from 36 offices in Lamphun Municipality area who took the positions of the chief of the finance division and revenue collecting officer (79.13 percent) Populations of the study were the chief of the finance division and revenue collecting officer. Most of the questionnaire respondents are female, aged between 31 and 40 years old, had Bachelor’s degree, working as the revenue collecting officers, work experience from 6 to 10 years. Problem in local tax collecting of Lamphun Municipality officers were classified into 2 aspects as follow. First problem is in the procedure aspect, which had degree of problem medium degree in overall and the most important factor were about 1) Cooperation as taxpayers did not pay taxes on time, so they were fined or asked to pay extra, 2) Information management system as information derived from the survey and tax map were wrong and out to date, 3) Personnel as some officers lacked of knowledge and understandings about tax provisions, so the misinterpretation was easily occurred. Second problem was about taxpayer which the level of intensity of problems in total was at medium level. In addition, the problems were classified by types of tax; sign tax, most of taxpayers did not inform about commercial signboard tax, property tax, and local maintenance tax; taxpayers did not pay taxes within 30 days from the date that they got the written notices.