Revenue is Collected Development of Tambon Tasala Administrative Organization, District Munchakhiri Khonkaen Province.

Abstract

            The objective of this study wasto investigate into a self-collected revenue, its problems, and ways of gaining revenueto arrive at the improvementmethods of collection in order to evaluate the development of a self-collected revenueby the ThaSala Sub-district Administrative Organization. The study was carried out through an interview ofa sample group of 77 people from11 villages in ThaSalasub-district who were subject to pay tax plusanother 12 community leaders giving a total of 89respondents. The answers to questionnairesas well as observations were taken for content analysis before being presented in a descriptive type or descriptive statistics.The research methodof this study was to take information from the questionnaires into filtration for problems, problem analysis, and conclusion. The community leaders arranged the meeting for the sample group, participated, and summarized all issues arose during the assembly. The data from both sides were analyzed for problems, planning, implementation, and evaluation. The data analysis was of a quantitative type with frequency, percentage, and mean from interviews and group meetings.

              The results were as follows. The ThaSala Administrative Organization had undertaken the self-collected revenue according to the Interior Ministry’s ministerial rules which includedlocal maintenance tax,real property tax, signboard tax, tag fee for business that was hazardous to health, and license. However, the collection of taxes was rather incomplete because the people did not cooperate.Thus, the problems in the self-collected revenue could be concluded as follows: (1) the taxpayers lacked of understanding about taxes, (2) the officers themselves in the organization lacked of knowledge and understanding about the self-collected revenue, and (3) the disparities in taxation. After the meeting, a plan to conduct the training programsabout taxes to educate the people in every villagewas thus implemented. An assessment was also carried out before and

              After the training by sampling 330 participants who followed the plan. The results showed that the participants had gained a reasonable amount of knowledge after participating the program. The success of the program derived from the cooperation of both the community leaders and the people who paid taxes. Both parties played a significant role in the development of the self-collected revenue of the ThaSala Administrative Organization. This could be an alternative way for the development of a selft-collected revenue of other sub-district administrative organizations in the future.