The development potential taxation a municipality Kamnamsab, Warinchamrab Ubon Ratchathani

Abstract

The development potential taxation a municipality Kamnamsab, Warinchamrab Ubon Ratchathani. This research objectives (1) to study a understanding of people about the local taxation. (2) to development of systems and tools to appropriate local taxation and (3) to modeling the appropriate on the socio-economic conditions and the imposition by collect data with executive authorities and people. The instruments used to collect qualitative data interviews, content analysis and conclusion. The quantitative data collection questionnaire, the statistics used are the percentage, mean and standard deviation. The results showed that (1) the understanding of taxation, municipality are responsible for collecting house and building and signboard tax and the municipality can taxation another. For knowledge levels cognitive less, understanding the different types of local taxes. Penalties non-payment of taxation, tax calculation and payment of taxation. (2) improving steps model taxation appropriate. and (3) tax mapping and property registration system used as a tool for implementation. Local executive authorities should set for rental municipality, prices middle by zoning the prosperity of the area, increase channel service taxation and precipitate owe continuous,  if they do not pay taxation and compulsory litigation.