Land and building tax administration of Tambon Administration Organization of Wat Lamut

Abstract

This research was Land and building tax administration of Tambon Administration Organization of Wat Lamut, Nakhon Chaisi, Nakhon Pathom. The objectives were: 1) to study general data in collecting of Land and building tax administration of Tambon Administration Organization of Wat Lamut 2) to study the process of collecting in Land and building tax administration of Tambon Administration Organization of Wat Lamut 3) to support the ways of collecting of Land and building tax administration of Tambon Administration Organization of Wat Lamut. This research was qualitative research by collecting the data with inductive in qualitative research. Firstly, it was studied in general data of Land and building tax administration by in-depth interview with the one mayor, two vice mayors and one secretary of mayor. The secondly, it was studied the process of Land and building tax administration by in-depth interview with the one mayor. Finally, it was studied the ways of Land and building tax administration by focus group with one fiscal director and twelve provincial staffs in Tambon Administration Organization of Wat Lamut. The instruments were collected data with in- depth interview and focus group discussion. The results of this research were: 1) it was limited area in collecting of Land and building tax administration. Moreover, the population were agriculture and limited area but it can be collected Land and building tax administration effectively and equity. 2) The processes of Land and building tax administration were given an opportunity to pay tax as you earn. So, Tambon Administration Organization of Wat Lamut had the high technological forms and it could be occurred benefit in work by tax mapping.