The Study of Huasaphan Sub-district Municipality Fiscal Managerial Capacities, Maung District, Phetchaburi Province

Abstract

The study of Huasaphan subdistrict municipality fiscal managerial capacities; Maung district Phetchaburi Province , aimed to explore (1) Fiscal managerial capacities of Huasaphan subdistrict municipality. (2) The relationship between demographic factors toward fiscal managerial capacities. This research is a qualitative research with 100 persons and the same sample group. Officials and employees of the Huasaphan subdistrict. The study used descriptive statistics with percentage. Arithmetic mean Standard Deviation The hypothesis test uses t-Test and ANOVA F. The finding were as follows; (1) In terms of revenue recognition, it is found that taxation is taxed fairly and non-discriminatively and transparently. As a result, the efficiency of tax collection is high and the need for government subsidies is not high. (2) The relationship between demographic factors was determined by sex, age, income level and education level. There was no significant difference in the management of the warehouse. Only the job characteristics of the different respondents influenced the opinions on the different management capacities. The results showed that there were differences.