Efficiency in Collecting Excise Tax on Community Distilled Liquor of the Nan Area Excise Office

Abstract

This article aimed to study 1) to study the efficiency of excise tax collection on community distilled liquor of the Nan Area Excise Office and 2) to study factors influencing the efficiency of excise tax collection on community distilled liquor of the Nan Area Excise Office. It is quantitative research. It uses data enveloping analysis (DEA) and Random-effect Tobit regression. To find factors that influence efficiency Input variables include staffing rates. Size of area of responsibility Number of community distilled liquor entrepreneurs Number of applicants for permission to sell liquor Volume of liquor stamp sales Production volume Productivity variables include Results of excise tax collection on community distilled liquor  Using data from the tax collection unit of the Nan Area Excise Office, all 3 branches: Mueang Branch, Pua Branch, and Wiang Sa Branch. Between fiscal year 2018 – 2023

The research results were found as follows; the efficiency in collecting excise tax on community distilled liquor at all 3 branches is at a very high level. The Wiang Sa branch has the highest efficiency followed by the Pua branch and the Mueang Nan branch, respectively, when considering technical efficiency and size. It was found to have a very high level of efficiency. In the fiscal year 2023, the average values were equal to 0.995 and 0.949, indicating good techniques and management. Factors that have a positive influence on the efficiency of excise tax collection on community distilled liquor of the Nan Excise Office are the number of liquor production operators. In summary, the excise tax collection on community distilled liquor in Nan Province is highly efficient and the number of Liquor production is an important factor that has a positive influence on the efficiency of tax collection.