Strategic Communication of Local Administrative Organizations in Nonthaburi Province in Implementing the Negative Income Tax (NIT) Policy

Abstract

This documentary research article aims to examine the communication strategies of local administrative organizations (LAOs) in Nonthaburi Province in driving the implementation of the Negative Income Tax (NIT) policy, a new form of tax policy designed to reduce income inequality and promote a fair taxation system. The government plans to implement this policy in 2027, requiring all Thai citizens to file personal income tax returns. The objective of this study is to analyze strategic communication approaches that enhance public understanding, acceptance, and participation in the NIT policy. The study applies the framework of communication for development and social change proposed by Servaes (2008), in conjunction with an analysis of international case studies from the United States, Canada, and Finland, which have successfully implemented similar policies. The findings indicate that effective communication strategies for advancing the NIT policy at the local level should comprise three key components: (1) two-way communication that continuously encourages public participation and feedback; (2) the use of clear and accessible language that aligns with the social and economic context of local communities; and (3) the integration of digital media with traditional communication channels to reach diverse population groups comprehensively. Furthermore, enhancing public awareness of taxpayers’ rights and obligations plays a crucial role in building trust and supporting the sustainable implementation of the NIT policy at both local and national levels.