Tax Administration Based on the Compliance Risk Management Principle of the International Borders in the Central Region of Lao People's Democratic Republic

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Boonpeng Khemala
Sasithorn Chaowarat
Phanita Soonthornchai

Abstract

The researches objectives were to investigate the phenomena of tax administration based on the principles of compliance risk management for the international borders in the central region of Lao People’s Democratic Republic during 2557 to 2560, to design a model based on the principles of compliance risk management for tax administration of the international borders in the central region of Lao People’s Democratic Republic, and to implement and
evaluate the model for tax administration of the international borders in the central region of Lao People’s Democratic Republic. The research was divided into three phases. In the first phase, the data of the phenomena of tax administration was collected by document study and interviewing four directors and sixteen tax officers of the four international borders in the central region of Lao People’s Democratic Republic consisting of 1) Friendship Bridge 3 International Border
2) Napau International Border, 3) Friendship Bridge 2 International Border, and 4) Lao-Bao-Daensawan International Border. In the second phase, a model of tax administration based on the principles of compliance risk management was designed by twenty participants consisting of four directors and tax officers of the four international borders in the central region of Lao People’s Democratic Republic, and specialists in tax management and compliance risk management through focus group discussion and criticizing the model. In the third phase, the model was implemented with thirty tax officers of the international border of Friendship Bridge 2, Sawanakhet Province. They were selected by simple random sampling. MANOVA was employed for data analysis. The results showed that 1) the phenomena of tax administration of the international borders in the central region of Lao People’s Democratic Republic during 2557 to 2560 consisted
of 4 risks: taxpayers, resources, equipment, and results. 2) The model of tax administration based on the compliance risk management principle was a process of risk management for tax administration. An equipment was selected to suit taxpayers’ traits and current resources. These enhanced taxpayers to follow the tax law correctly, and preventing tax avoidance. The model occurs in a circle of 7 steps: 1) Identifying taxpayers for tax administration, 2) Analyzing taxpayers’
problems and causes, 3) Setting achievement goals, 4) Evaluating the equipment, 5) Implementing the equipment with taxpayers and tax officers, 6) Planning to use the equipment, and 7) Choosing the proper equipment with type of taxpayers and problems, respectively. 3) Tax administration of the International borders in the central of Lao People’s Democratic Republic, after implementing the model of tax administration based on the compliance risk management
principle, was better than that of before implementing. Keywords : Tax Administration, Compliance Risk Management Principle, International Border, the Central Region of Lao (PDR)

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Section
Journal of Humanities and Social Sciences

References

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