Proceedings of International Business and Social Sciences and Research Conference
16 - 17 December 2013, Hotel Mariiott Casamagna, Cancun, Mexico, ISBN: 978-1-922069-38-2
Local Tax Payment Behavior: Case Study of Taxpayers in
Khao Rup Chang City Municipality, Thailand
Wassana Suwanvijit1, Pinit Duangchinda2, Keskaew Charoenviriyapap3,
Weena Leelaprasertsil4, and Narumon Khanorm5
This study aims to (1) understand the local tax payment behavior of
taxpayers, (2) examine the local taxation knowledge of taxpayers,
(3) identify the factors influenced local tax payment behavior, (4)
determine the difference between the expectations and satisfactions
in service tax paid, and (5) compare the expectations and
satisfactions in service tax paid by personal factor of taxpayers. The
data were collected through questionnaires by a random sampling of
400 taxpayers in Khao Rup Chang City Municipality, Muang District,
Songkhla Province, Thailand. The reliability of a research tool was
0.95 (coefficient of alpha). Descriptive and inferential statistics,
composed of frequency, percentage, t-test, one way ANOVA, and
logistic regression, were used for the data analysis. We found that
9:00 to 12:00 am was the popular time for local tax paid. Average
house/landing tax and local development tax per year were $51 and
$22 respectively. Taxpayers usually pay local taxes by cash and
they had moderate local taxation knowledge. However, only few of
taxpayers know exactly about time paying taxes and they were not
sure about a period they can appeal in the case there was too high
assessment. At significance level of 0.05, personal factors affecting
local tax payment behavior consisted of education level, religion,
occupation, and income. The average expectation in service tax paid
was high whereas the average satisfaction was moderate.
Taxpayers with difference in education level, religion and income,
had different expectations. Taxpayers with difference in age,
education level, occupation, and family size, had different
satisfactions. From the findings, we therefore propose to increase
the efficiency of local tax collection as follows: (1) extend office hour
including to provide a service tax paid on official holidays and
outdoor, (2) publicity proactively to create awareness and knowledge
about local taxation among the public, (3) facilitate and simplify in
service tax paid, and (4) increase satisfy to meet the expectations of
the public.
Field of research: Management
1
Dr. Wassana Suwanvijit, Department of Business Administration, Faculty of Economics and Business
Administration, Thaksin University, Songkhla 90000 Thailand. Email: swassana@gmail.com, Tel. no.
66-74311885-7 Ext. 1804, Fax.no. 66-74443977. (Business Administration)
2
Dr. Pinit Duangchinda, Department of Economics, Faculty of Economics and Business
Administration, Thaksin University. Email: dpinit@gmail.com (Economics)
3
Mrs. Keskaew Charoenviriyapap, Department of Economics, Faculty of Economics and Business
Administration, Thaksin University. Email: keskaew55@hotmail.com (Economics)
4
Mrs. Weena Leelaprasertsil, Department of Economics, Faculty of Economics and Business
Administration, Thaksin University. Email: weena.leela@gmail.com (Economics)
5
Mrs. Narumon Khanorm, Faculty of Economics and Business Administration, Thaksin University.
Email: nuk_nuk21@hotmail.com (Administration)
This research was supported by a grant from the Faculty of Economics and Business Administration.
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Proceedings of International Business and Social Sciences and Research Conference
16 - 17 December 2013, Hotel Mariiott Casamagna, Cancun, Mexico, ISBN: 978-1-922069-38-2
1. Introduction
Local government has critical mission in the preparation of legal infrastructure to
social services and maintenance of environmental quality in order to improve the
economic and social progress, and promote quality of life for local residents to take
action. To achieve these goals need to have sufficient income to spend, which the
law requires that local governments all have some types of income to be able to
manage their own affairs under the authority assigned to such income from taxation,
fees, and grants, etc. So people who work in this field must understand and be able
to operate for public benefit and equality.
In the past, the participation of the public in tax paid is less because of the external
factors such as the provision of local tax laws were complex, and the internal factors
such as (1) the public did not understand about tax laws, (2) administration and the
tax collection inefficient, (3) inadequate staffing and equipment, (4) inadequate
knowledge about local taxation, (4) lack of the public relation about the usage of tax
money, and (5) people had expectations for the administration of the municipality to
adopt a progressive tax money to local development with honesty and transparency.
From these reasons, the public may have a negative feedback to the administration
of municipal taxation that will lead to a reluctance to cooperate and pay local taxes. If
so, this local tax revenue from property taxes is minimal and inadequate
implementation of development and met the needs of residents effectively. That’s
why, we have interested in study about the property tax payment behavior and the
factors affecting the payment of local taxes, including the problems on the taxation of
the municipality to be used as guidelines for improving the administration of tax
collection to get the full impact. In this research, we have managed the knowledge
and experience of providing technical seminars on techniques for revenue collection
and disbursement of revenue collection on the June 7-8, 2012, in order to
understand local tax payment and the factors that affect the payment of local taxes
to make tax collection more efficient.
2. Literature Review
Thailand has been divided into 77 provinces which are each administered by a local
autonomous authority, the municipality. The municipalities, including the city of
Pattaya and City of Bangkok Metropolis, impose three major local taxes, namely
signboard tax, local development tax and house/land tax (PwC, 2012). However,
there are only two kinds of the local tax for people who pay the taxes in Khao Rup
Chang City Municipality, Muang District, Songkhla Province, Thailand, consist of
house/land tax and local development tax.
Local tax has been imposed and collected annually. Owners of land and/or buildings
may be subject to either House/land tax or local development tax. House/land Tax is
imposed on owners of a house, building, structure or land that is rented or otherwise
put to commercial use. Taxable property under the House/land tax includes houses
not occupied by the owner, industrial and commercial buildings and land used in
connection therewith. Local development tax is imposed on a person who either
owns land or possesses land. The tax rate varies according to the estimated land
value. An appraisal will be conducted by the local authorities. Allowances are
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Proceedings of International Business and Social Sciences and Research Conference
16 - 17 December 2013, Hotel Mariiott Casamagna, Cancun, Mexico, ISBN: 978-1-922069-38-2
granted in order to land use for personal dwellings, the raising of livestock, and the
cultivation of crops by the owner. The extent of the allowances permissible to any
land depends on the location of the land (Puapondh, et al., 2009). Revenues from
property tax are assigned to local governments. The degree of discretion given to
local governments to manipulate the tax may vary, but the thinking that this tax
belongs to local governments seems well entrenched. Despite what seems to be a
widespread argument that the property tax is local, sub-national governments in
developing and transitional countries make relatively little use of the property tax
(Bahl and Martinez-Vezquez, 2006). There are no general property taxes (capital tax
on property imposed by the government) in Thailand, but real properties put to
commercial use (residential houses not 'owner occupied' and commercial buildings)
must under the building and land tax act pay a 'rental' tax at a rate of 12.5% of the
annual rental value or the annual assessed rental value, whichever is higher. The
annual assessed rental value is based on a calculation method over the appraised
value of the property (land, house and apartment). If anyone leases a property at a
rent lower than a reasonable rent, the amount could be adjusted and lessor could be
taxed on what the rent should have been. It is the property owner's responsibility to
inform the local authorities (or local municipality) and pay building and land tax
before the end of February each year. Owner-occupied residences are exempt from
building and land tax (only for the first property, the second or more properties are
not automatically exempt). Not regarded as owner occupied is a situation where a
foreigner owns a property through a Thai juristic entity (Thai limited company) and
uses the house as his holiday home or residence. If the land and buildings or any
other improvements are owned by a company and used for residence by the foreign
director the company is required to pay building and land tax, irrespective if the
company receives any income out of it. Foreigners owning land AND house through
a limited company are often unaware of their responsibility for this tax and possible
consequences of not paying. The relevant local authorities do occasional checks
which will lead to a higher tax assessment and fines. Thai landlords usually want the
tenant (lessee) to pay building and land taxes for them as part of the lease
agreement. A common clause in a lease agreement in Thailand is: 'The lessee
agrees to pay to the lessor any and all taxes, if any, beginning with taking
possession of the property and during the term hereof which may be levied upon or
assessed against the property and all interests therein and all improvements and
other property thereon, whether belonging to lessor or lessee'. In any long-term land
lease structure in Thailand it is recommended for the foreigner to have separated
ownership over the structures (lease the land own the house). Not only will this
improve the rights towards the land it reduces tax liabilities. There is also a very
small tax on non-rental property for undeveloped land (local development tax)
imposed upon the person who either owns or is in possession of the land without a
building. The rate depends on location, size, land use, land classification and
assessed value. There are plans in the Thai government for a new property tax that
will replace the current building and land tax and local land tax. The new tax system
will put a more general tax on immovable property and every owner of land and/ or
any permanent structure built upon the land will have to pay property tax (owneroccupied residences will not be exempt under the new property tax law). The new
property tax will have three tax rates depending on the use of the property and will
be calculated over the appraised value of the property: (1) the tax rate will not
exceed 0.5% of the appraised value of the land and building if people put to
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Proceedings of International Business and Social Sciences and Research Conference
16 - 17 December 2013, Hotel Mariiott Casamagna, Cancun, Mexico, ISBN: 978-1-922069-38-2
'commercial' use (similar to the current situation), (2) the tax rate will not exceed
0.1% of the appraised value of the property when used as private residence (new),
and (3) a tax of 0.05% of the appraised value will be charged if the land is used for
agricultural purposes (similar to the current local land tax). These rates are the
maximum tax rates that can be charged by the local authorities, therefore, under the
new tax law, building and land tax could vary per district (Thailand law, online). If
buildings on the land are owned by a person other than the owner of the land, the
owner of the buildings is liable for the tax. Damaged buildings are subjects to a
reduced valuation in proportion to the extent of the damage. Reductions are also
made pro-rata where buildings have become unoccupied during the year. Exceptions
to the house/land tax are as follows: (a) royal palaces owned by the Crown, (b)
buildings owned by the government and which are used for public purposes, (c)
public hospitals and educational institutions not used for profit, (d) religious buildings,
(e) buildings unoccupied for a period of 12 months or more, and (f) buildings used as
the personal residence of the owner. The taxpayer is required to file a tax return
within February of each year at the municipal or district office where the land and
buildings are located. Tax must be paid within 30 days after notification of the tax
assessment. Failure to file a tax return would result in a fine of approx. $7.
Furthermore, a penalty of 2.5% of the tax liability will be imposed if the tax is paid
during the first month following the due date for payment, rising to 5% for the second
month, 7.5% for the third month and 10% for the fourth month. After the fourth
month, the authorities have the right to seize and sell the property in order to collect
the arrears (PwC Thailand, 2012).
Local development tax is based on the value of the land, excluding improvements,
and ranges from between 0.25% and 0.95% annually. Assessments are calculated
on the area of the land and on the median value of the land as assessed by the
district authority. Taxable property includes land, mountains and water basins. Land
used for the personal residence of the owner is exempt from the local development
tax unless a specified area of a large plot is otherwise subject to the tax. Cultivated
land in excess of the exempt area is subject to one-half of the statutory rate. Idle
land is subject to twice the statutory rate. The following categories of land are
exempt from the local development tax: (a) land owned by government agencies, (b)
land on which royal palaces are located, (c) land on which public hospitals, public
educational institutions or other structures for public use are located, (d) land owned
by religious bodies or for religious use, (e) non-profit cemeteries, (f) land subject to
house and land tax, (g) land, which is privately owned but used by the government
for public purposes, and (h) land on which embassies, consulates or offices of
international agencies are located. Landowners are requires to file tax returns at the
district office, if the land is located outside a municipality or at the municipal office of
the land department, if the land is located within a municipality. Generally,
landowners are required to file tax returns within the month of January of the first
year in which the land value is appraised. Such tax return is valid until the land value
is reappraised, which is every four years, the land is transferred or changes are
made to the size of the land. Landowners or taxpayers are required to pay tax within
April of each year, or within 30 days after receiving the assessment in case the
appraisal value is announced after the end of March. In case of failure to file a tax
return, a surcharge of 10% of the local development tax payable will be imposed. In
case of failure to pay local development tax, a surcharge at the rate of 24% per year
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Proceedings of International Business and Social Sciences and Research Conference
16 - 17 December 2013, Hotel Mariiott Casamagna, Cancun, Mexico, ISBN: 978-1-922069-38-2
of the tax payable would also be imposed. Furthermore, failure to pay tax may result
in the seizure and sale of the property by the authorities in order to collect the
arrears. (PwC Thailand, 2012)
Cheepsamut (2007) studied the factors that affect the payment of local taxes: case
study of Paknam Municipality, Laem Sing District, Chanthaburi. The results showed
that most of the respondents perceived information about the payment of taxes in
general remains a little recognition. Satisfaction levels of the people who pay the
taxes were moderate level. The responsible to pay the tax was on the high-level. The
factors that affect the willingness of citizens to pay taxes were career and
satisfaction of the three aspects which were the provider staff, public relations and
the expectations. Ponwatanakul (2007) studied the reasons for not filing and tax
payment over the Internet: case study of Phuket Province. The results showed that
the reasons for not filing tax payments through internet due to lack of knowledge and
understanding, lack of confidence in the system to file and pay taxes online, afraid
that there might be a problem comes later, uncertainty in the system account,
procedures for approval and submission via cumbersome delays, lack of knowledge
and understanding of the laws, crashes often, and fear of being called for an
investigation. Age, positions, and having some suggestions, were factors affecting
the lack of knowledge, understanding, and confidence to file and pay taxes online.
Wongbuangam (2010) studied the revenue collection in Sung Noen Sub-District,
Nakhon Ratchasima. It was found that the overall opinion about the revenue
collection was medium, including the justice, convenience, and economical.
Pornchaicharoen (2010) studied the development model of local government
revenue collection: case study of Moh Sub-district, Kapong District, Phang Nga
Province. The results showed that respondents with difference age and level of
education had different opinions on the development model to store revenues. Subdistrict should enact regulations on punishment clearly and concretely, should plan to
create the satisfaction of paying taxes, should open to the public and all interested
parties to participate in the preparation of parish ordinances, improve the awareness
to the people of the district, have awards program to provide for the payment of
taxes before deadline, adding channel tax payment, improve the efficiency of
revenue collection, should use to map taxation, and should encourage/support staff
to deliver training to enhance their knowledge on issues related to revenue
collection. Piyanan (2010) studied the public satisfaction with the services of the
Division of Tax Collection District in Sakon Nakhon Province. The results showed
that the overall satisfaction was in the high-level. The place and service staff became
the most satisfied. Kochittawanit and Padungsit (2010) studied satisfaction in the
filing and payment of income tax through Internet taxpayers in Bangkok. The results
showed that factors that influenced the level of satisfaction in the filing and payment
of income tax through Internet significant include five factors: (1) the quality of the
payment system and tax returns over the Internet, (2) the quality of the application
and filing via the Internet, (3) safety factor and counseling, (4) the quality of the site
and report the problem, and (5) knowledge of taxpayers to file over the Internet.
Revenue department should focus heavily on continually improving the quality of
service of the submission and payment of taxes through internet, include the ease of
use, the fast and accurate. In addition, the Revenue department should increase
publicity through the media about the benefits or advantages of filing a tax return and
pay income tax through the Internet to reach their goals and to rate their perception
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Proceedings of International Business and Social Sciences and Research Conference
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of the service. Tudsundod (2011) studied the factors affecting the efficiency of
revenue collection Pakum Sub-district, Buriram Province. The results showed that
overall public opinion about the efficiency of revenue collection were in the moderate
level. The performance about service place and materials were in the intermediate
level, besides were in the high-level. Incentives should be used to encourage
taxpayers such as given a certificate to those who cooperate in paying taxes
regularly, extend official holiday service and information system development should
be used to provide services to facilitate the taxpayers a quick, accurate, and fair.
3. Methodology
The research framework is showed in figure 1.
Figure 1: Research Framework
Independent variables
Personal factors of taxpayer
- Age
- Religion
- Gender
- Occupation
- Education
- Income
- Status
- Family size
Expectations and Satisfactions
of taxpayer in service tax paid
Dependent variables
Local taxation knowledge
Local tax payment behavior
Questionnaire was used as a research tool by divided into five parts as follows: (1)
demographic characteristics of taxpayers, (2) local tax payment behavior of
taxpayers, (3) local taxation knowledge of taxpayers, (4) expectations and
satisfaction of taxpayers in the service tax paid, and (5) comments and suggestions
of taxpayers to improve the service tax paid.
The questionnaire was created step by step as follows: (1) studied research papers
and documentations related, (2) created the questionnaire follow the scope and
purpose of the research, (3) checked the accuracy, coverage, and consistency to the
content, including the time spent in interviewing. Then, examined by three specialists
in tax & accounting and evaluated to Item-Objective Congruence Index (IOC), (4)
updated the questionnaire based on the recommendation of three specialists before
using a sample of 44 sets to test confidence, and (5) revised questionnaire to collect
data from samples.
The data obtained from the questionnaires was processed and analyzed using SPSS
for Windows (Vanichbuncha, 2008). The statistics used in data analysis were as
follows: (1) frequency and percentage were used to summary the demographic
characteristics of taxpayers, (2) frequency and percentage were used to summary
local tax payment behavior of taxpayers, (3) percentage was used to examine the
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Proceedings of International Business and Social Sciences and Research Conference
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local taxation knowledge of taxpayers. More than 75 percent refers to a high
knowledge. Percent from 50 to 75 refers to a moderate knowledge. Less than 50
indicate little knowledge, (4) mean and standard deviation were used for analyze the
expectations and satisfaction of taxpayers in the service tax paid. The mean value
between 4.51 and 5.00 refers to a highest level. The mean value between 3.51 and
4.50 refers to a high-level. The mean value between 2.51 to 3.50 indicates mediumlevel. The mean value between 1.51 and 2.50 indicates a low-level. The mean value
between 1.00 and 1.50 represents the minimum level, (5) logistic regression was
used to identify the factors influenced local tax payment behavior, (6) pair t-test was
used to compare the difference between an expectation and satisfaction in the
service tax paid, and (7) t-test and one-way ANOVA were used to compare the
expectation and satisfaction in service tax paid by personal factors of taxpayers.
4. Findings
Most respondents were female in undergraduate education. The average age was
48 years with an average monthly income of $560. There were four household
members. Almost were Buddhists and had marital status.
Table 1 shows that 98.0% of respondent paid local tax at the office hours and 63.8%
of this paid local tax from 9:00 to 12:00 am. However, there was only 1.3% paid on
the official holiday. Almost all paid with cash.
Table 1: Percentage of Respondents Classified by Local Tax Payment Behavior
Total samples
Percentage
Local tax payment behavior
Tax payment time
Office hours
09:00-12:00 am
12:01-13:00 pm
13:01-16:30 pm
Extend office hours
07:00-08:00 am
Official holiday
09:00-12:00 am
12:01-13:00 pm
13:01-16:30 pm
How to pay tax
Cash
Online payment
Missing
400
398
392
255
50
87
1
1
5
2
1
2
398
396
2
2
100
99.5
98.0
63.8
12.5
21.8
0.3
0.3
1.3
0.5
0.3
0.5
99.5
99.0
0.5
0.5
Table 2 shows that average house/land tax and local development tax paid per
year were $51 and $25 respectively.
Table 3 shows that the average knowledge and understanding of the people who
pay the local tax was moderate (61%). However, taxpayers have little knowledge in
some parts as follows: (1) people who own the house or building will need to file a
property tax at the municipality in March of each year, (2) if assessment is too high
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Proceedings of International Business and Social Sciences and Research Conference
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taxpayer can file an appeal within 15 days, (3) taxpayer can pay tax by installments if
taxes have to be paid from $300, and (4) the land owners are required to pay local
taxes in February each year.
Table 2: Average Local Tax Paid Per Year
Type of local tax
Mean
Maximum Minimum
S.D.
(Std. Deviation)
House/land tax
51
3,167
0
269.0
Local development tax
25
1,500
0
149.4
Table 3: Local Taxation Knowledge of Taxpayers
Local taxation knowledge
Mean
Knowledge
percentage
level
score
1. House/land tax
59%
moderate
1.1 People who own the house or building will
9%
little
need to file a property tax at the Municipality in
March of each year.
1.2 Property owners who did not pay property
71%
moderate
tax filing within the time limit have to pay a fine
not exceeding $6.7.
1.3 After received property tax assessment
62%
moderate
notice, taxes must be paid within 30 days
following the date of receipt of the assessment.
1.4 If assessment is too high taxpayer can file
43%
little
an appeal within 15 days.
1.5 Taxpayer can pay tax by installments if
49%
little
taxes have to be paid from $300.
1.6 If taxpayers did not pay tax over four years,
63%
moderate
their property will be detention auction.
2. Local development tax
2.1 The land owners are required to pay local
taxes in February each year.
2.2 The new owner must notify the municipality
within 30 days from the date of transfer.
2.3 If property owners are overdue, they must
pay more about 2% of the amount required to
pay local taxes per month.
2.4. Deliberately not filing taxes or refuses to
clarify will have to be fined not more than $16.7
63%
25%
moderate
little
65%
moderate
53%
moderate
58%
moderate
Average total
61%
moderate
Table 4 shows that the expectations of service tax paid by the people who pay tax
were in the high-level (  =4.2). The satisfactions of the service were in the mediumlevel (  =2.8). However, when considering in each case, the publicity was satisfied
at a low-level (  =2.5). When comparison between the expectations and
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Proceedings of International Business and Social Sciences and Research Conference
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satisfactions of the service tax paid using pair t-test, we found that it was different on
all cases (t=20.8, Sig = 0.00).
Table 4: The Comparison between Expectations and Satisfactions in Service Tax Paid
Factors
Expectation
Satisfaction
1. Service tax paid
1.1 Service tax paid fairly
1.2 Fast and accurate service
1.3 Served within the period specified
1.4 Steps in the tax form
1.5 Provide appropriate and adequate
public services
high (  =4.3)
high (  =4.4)
high (  =4.2)
high (  =4.3)
high (  =4.3)
high (  =4.3)
medium (  =3.1)
medium (  =2.9)
medium (  =3.1)
medium (  =3.2)
medium (  =3.1)
medium (  =3.1)
2. Staff worker
2.1 Provide a sufficient number of
officers.
2.2 The ability to consult.
2.3 Staff serving honorably and no
claim for any compensation.
2.4 Assessment of staff regulations and
rules.
2.5 Municipalities use funds tax with
integrity, transparency and
accountability.
2.6 Municipalities use funds tax to
develop a full-grain unit.
high (  =4.2)
high (  =4.3)
medium (  =2.8)
medium (  =3.0)
high (  =4.3)
high (  =4.3)
medium (  =2.9)
medium (  =3.0)
high (  =4.3)
medium (  =3.0)
high (  =4.3)
low (  =2.4)
high (  =4.0)
low (  =2.3)
3. Public relations
3.1 Has public relations and
advertising.
3.2 Has a media guide pamphlet by
mail or audio cable.
3.3 Has regularly promoted awareness
about paying taxes to the public.
3.4 Information about municipal
taxation is clear and easy to
understand.
high (  =4.2)
high (  =4.3)
low (  =2.5)
low (  =2.5)
high (  =4.1)
low (  =2.5)
high (  =4.2)
low (  =2.4)
high (  =4.1)
low (  =2.4)
Average
high (  =4.2)
medium (  =2.8)
In the study of factors influenced the time paying local taxes using binary logistic
regression and multinomial logistic regression, we found that the time paying local
taxes was affected by the local taxation knowledge (Chi-Square =19.74, Sig = 0.001)
approximately 5.9% (Pseudo R-Square Nagelkerke) but not affected by personal
factors, expectations, and satisfactions of taxpayers. In addition, the expectations
and satisfactions of the service tax paid, local taxation knowledge, and personal
factors include income, family size, education level, occupation, religion are factors
affecting the value of local tax payment per year (Chi-Square = 159.53, Sig = 0.00)
approximately 40.8% (Pseudo R-Square Nagelkerke).
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Proceedings of International Business and Social Sciences and Research Conference
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5. Conclusions & Suggestions
Most of samples paid local tax at the office hours during 9:00-12:00 am. Almost all
paid with cash. Average knowledge and understanding of the people who pay the
local tax was moderate. The average expectation of service tax paid by the people
who pay tax was in the high-level whereas the average satisfaction was in the
medium-level. The time paying local taxes was affected by the local taxation
knowledge, but not affected by personal factors, the expectations, and satisfactions
of taxpayers. In addition, the expectations and satisfaction of the service tax paid,
local taxation knowledge, and personal factors include income, family size, education
level, occupation, religion are factors affecting the value of local tax payment per
year.
From the findings, we have some suggestions as follows: (1) municipality should
extend for the local tax payment service in after office hours and off-site to facilitate
and increase more cooperation, (2) municipality should have proactive public
relations and increase a variety of advertisement such as banners, posters, radio,
Internet community, etc. to disseminate local taxation knowledge, create awareness,
and familiarity with realization of local tax payment. The language used to
communicate should be easy to understand. Also, it should focus on information
about the period for tax paid. For the house or building owner must file a tax
payment in March of each year, and the local development tax must pay in the
month of February every year. The notice should be in advance. For taxpayers who
would like to ask about local tax issues, the municipality should response quickly and
correctly as the service via phone or the Internet, etc., (3) municipality should design
simple tax forms include have officers served without any claim for compensation.
The service tax paid should be fast and accurate assessment of the fairness to
increase the satisfactions of the people who pay the taxes, (4) municipality should
develop the steps of service tax paid in order to create the satisfaction of taxpayers
and to be consistent with their expectation on all issues, so that they will feel
welcome and happy to pay local taxes. Also, it should satisfy beyond expectations to
feel delighted and impressed by the service received, exceeding expectations as
intended, and (5) this research was limited in the scope of the study for only the
people who have resident in the Khao Rup Chang City Municipality. It does not cover
other types of taxpayers in other areas. Interested researchers may present data
from this study as a guideline for further research in the areas covered more
extensively including tax education on other types of interest.
End Notes
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