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https://ir.stou.ac.th/handle/123456789/7039Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | จีระ ประทีป, อาจารย์ที่ปรึกษา | th_TH |
| dc.contributor.advisor | เสน่ห์ จุ้ยโต, อาจารย์ที่ปรึกษา | th_TH |
| dc.contributor.author | ศิริกานดา รัตนงาม | - |
| dc.contributor.other | มหาวิทยาลัยสุโขทัยธรรมาธิราช. สำนักบัณฑิตศึกษา | th_TH |
| dc.date.accessioned | 2023-06-30T08:21:39Z | - |
| dc.date.available | 2023-06-30T08:21:39Z | - |
| dc.date.issued | 2552 | - |
| dc.identifier.uri | https://ir.stou.ac.th/handle/123456789/7039 | - |
| dc.description | วิทยานิพนธ์ (บธ.ม. (บริหารรัฐกิจ))--มหาวิทยาลัยสุโขทัยธรรมาธิราช, 2552 | th_TH |
| dc.format | application/pdf | en_US |
| dc.language.iso | th | th_TH |
| dc.publisher | มหาวิทยาลัยสุโขทัยธรรมาธิราช | th_TH |
| dc.rights | มหาวิทยาลัยสุโขทัยธรรมาธิราช | th_TH |
| dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) | en_US |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc-nd/4.0/ | en_US |
| dc.source | Born digital | en_US |
| dc.subject | องค์กรปกครองส่วนท้องถิ่น--การบริหาร.--ไทย--เชียงใหม่ | th_TH |
| dc.subject | ภาษีโรงเรือนและที่ดิน--ไทย | th_TH |
| dc.title | การศึกษาเพื่อพัฒนาการบริหารภาษีโรงเรือนและที่ดินขององค์กรปกครองส่วนท้องถิ่นในจังหวัดเชียงใหม่ | th_TH |
| dc.title.alternative | The study of the development of house and land tax administration of Local Government Organizations in Chiang Mai Province | th_TH |
| dc.type | Thesis | th_TH |
| dc.degree.name | รัฐประศาสนศาสตรมหาบัณฑิต | th_TH |
| dc.degree.level | ปริญญาโท | th_TH |
| dc.degree.discipline | สาขาวิชาวิทยาการจัดการ | th_TH |
| dc.degree.grantor | มหาวิทยาลัยสุโขทัยธรรมาธิราช | th_TH |
| dc.description.abstractalternative | This research aimed to (1) study house and land tax administration of Local Government Organizations (2) investigate problems of house and land tax administration of Local Government Organizations. (3) propose appropriate approaches for the developing of house and land tax administration of Local Government Organizations. The research studied whole population comprised 210 subjects who were 154 heads of Finance Sub-division of Local Administrative Organizations, 54 directors of Finance Division of Sub-district Municipalities, 2 directors of Finance Division of Municipalities and 1 director of Finance Bureau of Municipality. Instruments used in this research were questionnaire and structured interview. Statistical methods employed in data analysis were frequency, percentage, mean, and standard deviation. According to research findings, (1) heads of the Finance Section were responsible for the estimation of revenue which was based on actual revenue of previous fiscal year, as for the preparation of tax collection , meetings were held to plan the collection activities and the survey of tax payer prospects; in tax collection process, the tax payers were informed the result of tax assessment immediately when they submitted an asset declaration form to the assessment officials; as for taxation following up and impelling process, noticed letter were sent to tax payers (2) major problems of house and land tax administration were: revenue estimation based on the previous fiscal year revenue caused the incorrect estimation of the actual revenue, lack of knowledge and understanding of related rules and regulation of tax payers; in tax collection process, the penalty fine authority belonged to District Offices; in taxation following up and impelling process, the entrepreneurs closed down their business without notification (3) ways to develop house and land tax administration were: tax revenue estimation should be based on data of tax payers prospects, training on related rules and regulations should be provided to tax payers, penalty fine should be authorized Io Local Government Organizations, and survey of tax payer prospects should be conducted constantly all through the fiscal year | en_US |
| Appears in Collections: | Manage-Theses | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 114867.pdf | เอกสารฉบับเต็ม | 8.16 MB | Adobe PDF | View/Open |
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