STRATEGIC MANAGEMENT FOR IMPROVING TAX AUDIT EFFICIENCY OF THE REVENUE DEPARTMENT

Abstract

The research aims to 1) analyze the tax investigation process of the Bangkok Revenue Department 2) identify problems of tax investigation of the Bangkok Revenue Department 3) assess the efficiency of personnel in the tax investigation of the Bangkok Revenue Department 4) Presenting strategic management of tax audit efficiency of the Revenue Department, Bangkok Metropolitan Area. This research is a combination of research methods on population size: 320 tax investigators under the supervision of the Bangkok Area Revenue Office 1 to the Bangkok Area Revenue Office 30. Data analysis using basic statistics, qualitative research. Total Key informants are 15 people, collected data using in-depth interviews, analyzed the data by analyzing the substance. The results showed that 1) the tax audit process of                      the Revenue Department, Bangkok Metropolitan Area. Analysis of the personnel and budget organizations is important for tax audit officers in Bangkok and the organisation's policy direction on new work patterns.  To facilitate tax collection by establishing the organisation's strategy through quality management throughout the organisation, leading to implementation and evaluation of performance or control according to indicators. 2) The problem of tax audit by        the Revenue Department in Bangkok consists of 8 areas: 1. Budget side 2. Legal, Regulatory, and Regulatory 3. Administrative management according to the good governance 4. Social, Political, Economic 5. Personnel 6. Technology 7. On the workload side, 8. Diverse business areas 3) Professional knowledge of the Revenue Department's tax audit personnel consists of 5 important professional knowledge: 1. Knowledge of tax laws according to the People's Code
2. Knowledge of tax accounting 3. Knowledge of type of business and type of service 4. Knowledge of information technology 5. Knowledge of English in both English communication and 4) two guidelines for tax investigation of the Revenue Department: 1. Promoting skills and expertise, creating awareness and motivation for executives and tax officials. 2. Develop strategic management and efficiency improvement of tax audits of the Revenue Department.