Management of land and building tax collection of the Ta Phraya Subdistrict Administrative Organization.Ta Phraya District, Sa Kaeo Province

Abstract

(This research article aimed to study: 1) general information on land and building taxes of Ta Phraya Subdistrict Administrative Organization, Ta Phraya District, Sa Kaeo Province 2) problems in collecting land and building taxes of the Subdistrict Administrative Organization Sa Kaeo Province 3) methods for developing land and building tax collection In Ta Phraya Subdistrict, Sa Kaeo Province. The research method is qualitative research which is divided into 3 steps : 1) study general information on land and building tax collection of the Ta Phraya Subdistrict Administrative Organization divided into in-depth interviews by interviewing the president of the Ta Phraya Subdistrict Administrative Organization, 1 person 2) study the steps, formats, and processes for collecting land and building taxes of Ta Phraya Subdistrict Administrative Organization by conducting an in-depth interview with the president of the Ta Phraya Subdistrict Administrative Organization, 1 person and educate process, steps and methods for collecting land and building taxes of the Ta Phraya Subdistrict Administrative Organization by group discussion interviews with the Director of the Treasury Department, 1 person, and 4 employees in the Treasury Department of the Ta Phraya Subdistrict Administrative Organization. Moreover, general employees of the Ta Phraya Subdistrict Administrative Organization 7 people. The instrument used in collecting data was in-depth interview and group discussion. The research results found that 1) general information on land and building tax collection of the Ta Phraya Subdistrict Administrative Organization, which has a large area, most people work in agriculture and farming. However, a large area is not an obstacle to collecting taxes because it can be managed efficiently, and priorities can be arranged in order of steps, the government provides knowledge for the people in the area thoroughly 3) Methods and guidelines developed by the Department of Local Administration for a system of operations to be a tool for collecting land and building taxes using a pattern of technology to be benefit work.