Application of geographic information system in collecting taxes from local administrative organizations

Abstract

          According to the Constitution of the Kingdom of Thailand, B.E. 2540, it is stipulated that power must be decentralized to local administrative organizations. Local administrative organizations have been transferred their missions from government agencies according to the Determining Plans and Procedures for Decentralization of Powers to Local Administrative Organizations Act, B.E. 2542 (1999), for collecting taxes. The collection of taxes is the main source of income for the budget. It is extremely important for local development. In this regard, the authors aimed to convey the changes in the administration of local administrative governments in adopting geographic information systems for tax collection. As a result, revenue collection, tracking, and expediting taxes will be more efficient. The results of the change were positive. Tax collection takes less time to process and more to collect.