Guidelines for the Development of Land and Building Tax Collection of Samutsakhon City Municipality

Abstract

This research has three objectives: (1) to describe the collection of land and buildings tax of Samutsakhon City Municipality, (2) to identify the problem of land and building tax collection of Samutsakhon City Municipality, and (3) to propose Guidance on the development of land and building tax collection of the municipality This research is a quality research. The information providers consist of 10 people, including those working in the Office of Finance. Samutsakhon City Municipality Data was collected using in-depth interviews. and using a structured interview as a research tool. Analyze the data by analyzing the essence. Research findings (1) Context of land and buildings tax collection consists of (a) collecting under the Land and Building Tax Act B.E. 2562 (2019) and (b) operated by central authorities and Local authorities (2) the problem of land and building tax collection consists of (a) lack of complete information to use in formulating plans, (b) insufficient number of officers to provide services, and (c) lack of control over operations. and (3) the development guidelines consist of (a) the preparation of detailed information before planning; (b) the provision of sufficient staff to serve all channels; and (c) control. to operate in accordance with the established principles