Factors influencing the willingness to pay land and building taxes after The Covid-19 pandemic: A case study of Sawankhalok municipality, Sawankhalok district, Sukhothai province

Abstract

This research article aims to 1.examine the level of willingness to pay land and building tax following the COVID-19 pandemic, 2.investigate the relationships between factors including public relations, information perception, income, personnel, political factors, and trust in local administrators with willingness to pay tax, 3. analyze factors influencing willingness to pay tax, and 4.propose policy and administrative guidelines for improving land and building tax collection. This study employed a mixed methods research approach. The sample consisted of 265 taxpayers in Sawankhalok Municipality. The sample size was determined using Yamane’s formula, and the participants were selected through stratified random sampling. The research instruments included a Likert-scale questionnaire and in-depth interviews. Data were analyzed using descriptive statistics (percentage, mean, and standard deviation), inferential statistics (correlation and multiple regression analysis), and content analysis.
The findings revealed that taxpayers had a high overall level of willingness to pay land and building taxes. Public relations, information perception, income, personnel, political factors, and trust in local administrators were positively correlated with taxpayers’ willingness to pay taxes at a statistically significant level. The factors influencing willingness to pay included public relations, information perception, trust in local administrators, income, and personnel, whereas political factors were not found to have a statistically significant influence. The recommended guidelines for improving tax collection include enhancing public relations to make tax information easier to understand, developing personnel capacity, improving the tax database system, and promoting transparency in local administration.