The Readiness in Implementing the Land and Building Tax Act B.E. 2562 of Local Governments in Muang District, Khon Kaen Province

Abstract

        This research aims to explain the readiness and the patterns of  implementing process of the Land and Buildings Tax Act B.E. 2562 of the municipalities in Muang District, Khon Kaen Province.The data were collected by conducting in-depth interviews with 24 key informants in four municipalities which included local administrators, local officials, and local citizens. The researcher employed thematic analysis to identify the significant themes that explained the patterns of implementation found in the preparation for implementing the new law.
        The research shown that the municipalities are n ready for collecting tax and there are four patterns found in implementing process: 1) The municipalities have adopted a centrally designated readiness plan to prepare for implementation. However, it was found that the municipalities did not initiate the preparatory plan itself, 2) The municipalities have sent local officials to attend the training course arranged by the Department of Local Administration in order to gain understanding and then transfer knowledge and information  toother local officials in their municipalities as well as to taxpayers. However, it was found that local administrators were only policy advocates but did not participate in the training, 3)The municipalities rarely used social media as it should be in order to communicate about the new law with their citizens, and 4) The municipalities sought to coordinate with other local governmentsfor exchanging experiences in the operation and to collaborate with other government sectors to exchange the updated tax information.The researcher suggested that local administrators and local officials should have knowledge and understanding about new law. In addition, the municipalities should use more channels to reach citizens via social media. Big Data about taxation among government agencies should be shared and accessible.