The Factors Enhance the Efficiency of Local Taxation in Sub-District Administrative Organizations of Muang District of Mahasarakham Province

Abstract

          The objectives of the research were 1) to study the efficiency in local tax collection services,  2) to investigate the level of the factors affecting the efficiency in local tax collection services,3) to analyze the factors affecting the efficiency in local tax collection services, 4) to find the practical guidelines for for improving the efficiency in local tax collection services. Mixed methodology wan employed for the research. The research amples were three hundred and ten tax payers in Sub-District Administrative Organizations , Muang District,   Mahasarakham Province. The research instrument was a questionnaire. The statistics used were frequency distribution, percentage, mean, standard deviation and multiple regression analysis.
          Results of ehe research were as follows:
          1) The research findings showed that the average efficiency in local tax collection service of the Sub-District Administrative Organizations in Muang District,   Mahasarakham Province was at a high level.   
          2) The overall  factor affecting the efficiency in the local tax collection service in Sub-District Administrative Organizations, Muang District, Maha sarakham Province was at a high level.
          3) The factors affected the efficiency in local tax collection service significantly at the .05 level of the statistical significance. The percentage of the factors affecting the efficiency in local tax collection service was  74.10 %, R2 = 0.74 and F = 128.02.
          4) The most frequent sugections for improving the efficiency in local tax collection service, there should be a clear sign  and comprehensive instructions of tax payment steps  in the office, and there should be sufficient tax officers for tax payment services available at noon of the weekday or on weekend.