Problem regarding Excise Tax collection that affects people in Kraburi , Ranong.

Abstract

          This research has objectives to : 1) study problems regarding excise tax collection towards people in Kraburi district, Ranong province, 2) study the impact arising from the mentioned problems in Kraburi district, Ranong province, and 3) provide suggestions regarding excise tax collection in Kraburi district, Ranong province. This is a qualitative research in which the in-depth interview was performed on 17 key-informants. The results showed that : 1) there are 3 problems regarding excise tax collection among people in Kraburi district, Ranong province that are legal, regulations, and excise tax amendment dimensions. These problems affect entrepreneurs resulting from excise tax adjustment , insufficient number of the officers due to the fact that it is a small border district, the inefficient suppression because of a small number of officers, and there is a smuggling through the natural border checkpoint. 2) There were 5 types of impact arising from the problems in which there were consumption pattern, legal product entrepreneurs, product price, tax evasion, and public savings. And, 3) the recommendations regarding excise tax collection in Kraburi district, Ranong province were in forms of the provision of legal knowledge training for excise officers to enhance their capacity, the thorough public relations among people on excise tax, the appropriate manpower planning, and the integration among official units in order to prevent and suppress the wrongdoings.