Strategic Communication to Enhance Knowledge and Understanding of Value Added Tax (VAT) Among Local Online Sellers

Abstract

        The rapid growth of the digital economy has significantly enhanced the role of online product sellers in the Thai economy, particularly at the local level. However, many online entrepreneurs still lack adequate knowledge and understanding of value added tax (VAT), especially with regard to registration obligations and tax filing procedures. This situation arises from the complexity of government-provided information, limited access to relevant resources, and disparities in digital literacy, which consequently lead to inaccuracies in tax compliance. This documentary research article aims to examine appropriate strategic communication approaches for enhancing knowledge, understanding, and awareness of VAT obligations among local online product sellers. The study is based on a review of literature related to strategic communication, public sector communication, and tax administration, combined with an analysis of international case studies on VAT communication. These sources are synthesized to develop communication strategies that are suitable for the Thai context, taking into account technological readiness, infrastructure conditions, and the role of local administrative organizations. The findings indicate that an integrated communication approach combining online and offline channels, with local administrative organizations acting as intermediaries between tax authorities and local entrepreneurs, can significantly improve the effectiveness of VAT knowledge dissemination. The policy implications derived from this study highlight the value of applying strategic communication to enhance tax compliance, reduce operational errors, and support sustainable public revenue collection in the long term.