Problems of using and interpreting the characteristics of land and buildings for taxation regarding to Land and Building Tax B.E. 2562; Case study of Municipality in Chiang Mai.

Abstract

The objective of this research is to investigate the problems associated with the usage and interpretation of land and building characteristics for the purpose of property tax assessment under the Land and Building Tax Act B.E. 2562. A qualitative research methodology, using document analysis, in-depth interviews, and focus group discussions. The findings revealed that the regulations and ministerial announcements lack clear wording, do not cover all relevant facts, and lack standardized measurement criteria. This leads to discretionary interpretation by officials, resulting in disputes with taxpayers and opportunities for seeking personal benefits. Most officials interpret the law strictly based on their general understanding, and they generally agree that a clear interpretation of tax laws is necessary for effective tax collection. This research proposes recommendations for improving the regulations in the ministerial decrees and ministerial announcements, specifically those related to the characteristics of land and buildings, to provide clarity and ease of understanding and implementation. Limiting the discretion of officials would help reduce opportunities for seeking personal benefits, ensuring the accuracy and efficiency of enforcing the Land and Building Tax Act B.E. 2562.