STRATEGIES FOR COLLECTING LAND TAX FROM THE REVENUE DEPARTMENT MINISTRY OF FINANCE LAO PEOPLE'S DEMOCRATIC REPUBLIC
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Abstract
The objectives of this research were to 1) study the Priority Needs Index land taxation Department of Taxation, Ministry of Finance, Lao People's Democratic Republic, and 2) formulate the strategy for land taxation Department of Taxation, Ministry of Finance, Lao People's Democratic Republic. Using a blended research method carried out in 2 phases. Phase 1: the sample group 400 peoples, tools used the questionnaire. Phase 2: implementing 2 steps: Step 1: formulate a strategy, the target group was 15. Step 2: evaluate the appropriateness and feasibility of the strategy. the target group is 30 peoples. Data were analyzed using a ready-made computer program. The statistics in the analysis were frequency, percentage, mean and standard deviation.
The research results showed that: 1) study the Priority Needs Index land taxation Department of Taxation, Ministry of Finance, Lao People's Democratic Republic, the overall at a high level (PNI Modified = 0.15). Prioritized areas were (1) land tax personnel (PNI Modified = 0.19), (2) land tax policy and planning (PNI Modified = 0.18), (3) data protection and statistics (PNI Modified = 0.14), (4) land tax collection process (PNI Modified = 0.13), and (5) organizational structure (PNI Modified = 0.10). And 2) the strategy for land taxation Department of Taxation, Ministry of Finance, Lao People's Democratic Republic, achieved the vision, mission, goals and 4 strategic. When confirming the strategy. When confirming the strategy, it was found that Overall and each aspect with an average of higher than 3.51 is considered to pass the assessment criteria.
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บทความทุกเรื่องได้รับการตรวจความถูกต้องทางวิชาการโดยผู้ทรงคุณวุฒิ ทรรศนะและข้อคิดเห็นในบทความวารสารบัณฑิตศึกษา มหาวิทยาลัยราชภัฏวไลยอลงกรณ์ ในพระบรมราชูปถัมภ์ มิใช่เป็นทรรศนะและความคิดของผู้จัดทำจึงมิใช่ความรับผิดชอบของบัณฑิตวิทยาลัย มหาวิทยาลัยราชภัฏวไลยอลงกรณ์ ในพระบรมราชูปถัมภ์ กองบรรณาธิการไม่สงวนสิทธิ์การคัดลอก แต่ให้อ้างอิงแหล่งที่มา
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