A Model of Increasing Effectiveness in Collecting Revenue of the Northeastern Sub-district Municipalities

Abstract

The purposes of this study were 1) to study factors affecting the effectiveness of revenue collection in the northeastern sub-district municipalities. 2) to develop model enhancing effectiveness in collecting revenue of the northeastern sub-district municipalities. 3) to experiment with the aforementioned model and evaluate the effectiveness of revenue collection model in the northeastern sub-district municipalities. The procedures of this study were divided into three
phases. Phase 1: Examining causal factors that affected effectiveness in collecting revenues of the northeastern sub-district municipalities. 212 sub-district municipalities were chosen as samples. All data were collected by means of a questionnaire using the LISREL program to analyze the Structural Equation Model. Phases 2: Developing a model increasing effectiveness in collecting revenues of the northeastern sub-district municipalities by conducting a focus group discussion of 15 stakeholders. All the stakeholders were, thus, allowed to criticize the model and help the researcher sharpening up the model. Phase 3: Conducting a trial run and evaluating the model whether it increase the effectiveness in collecting revenues of the Phon Phisai sub-district municipality by employing t-test (Independent sample) to compare pre- and post-revenue collecting result. The results showed that: 1. The factors affecting the effectiveness of revenue collection in the northeastern sub-district municipalities, ranging from the highest coefficient values to the lowest, were public participation (0.496) and tax payment publicity (0.408). The two factors, all of which affected the effectiveness of revenue collection in the northeastern sub district municipalities, were statistically significant at .05l. 2. The model of increasing the effectiveness in collecting revenue of the northeastern sub-district municipalities led to three important social events as follows: 2.1 Three main public participation such as public participation training, policy proposal and fieldwork planning, and tax payment place setting. 2.2 Tax payment publicity such as organizing training for tax payment public relation and employing a tax payment consultant.
2.3 Readiness for revenue collection, e.g. budget, personnel, motivation generating, and a place for taxpayers. 3. It is found that there is a statistically significant difference between pre- and post-revenue collecting result at the level of .05 after employing the model of increasing effectiveness in collecting revenue of sub-district municipalities with selected samples, meaning that the overall operation has changed for the better.