ประสิทธิผลการใช้มาตรการสติกเกอร์ป้ายเพื่อการพัฒนางานจัดเก็บภาษีป้ายของเทศบาลตำบลหนองแก๋ว อำเภอหางดง จังหวัดเชียงใหม่

Abstract

This research aims to study the results of revenue collection before and after the implementation of the sticker sign measure. Furthermore, it examines the public's opinions on the use of the sticker sign measure for tax collection under the Signboard Tax Act of 2510 B.E. in the Nongkaew municipal subdistrict of Hang Dong District, Chiang Mai Province. Data were collected from a sample group through a survey, employing both qualitative and quantitative analyses to assess the effectiveness of the sticker sign measure's implementation. After implementing the sticker sign measures, there was an increase in both the number of individuals paying taxes and the number of plates registered for taxation in the municipal revenue collection system. Additionally, there was a heightened willingness to pay the signboard tax due to the certificate stickers related to the sticker sign measures provided by the municipal governance. These stickers on the plates confirm the successful payment of the tax, establishing a standard that mandates every taxable plate to be taxed without exception. Moreover, the use of sticker signs also aids in the operational processes of survey officers, ensuring the completeness and accuracy of the number of plates in the area and ultimately contributing to the potential enhancement of the municipal treasury in the future.