Tax Map as Tool for Local Tax Administration: A Case Study of Bangbuathong Subdistrict Administration

Abstract

This paper demonstrates the use of local tax maps, which contain highly useful information for analytical purpose-- yet, up to the present, they are underutilized—largely for internal use within municipalities. Specifically, the tax map of Bangbuathong Subdistrict Administration which is a semi-urban / rural town, situated not too far from Bangkok Metropolitan, and easily commutable through the purple electric train line, is adopted for case study. Two modest objectives of this paper are: First, to perform comparative tax analysis by villages (14 units) and to display variations in tax compliance ratio which should be the parameter of interested by municipal administrators. Second, to offer note and discussion to expand similar researches in the future to cover other citiesor to compare tax collection performance between municipalities and subdistrict administrative organizations. It may be expected that, through research, new parameters would emerge and be widely adopted as managerial gauge to measure degree of tax collection efficiency which ultimately raise local tax efficiency in Thailand; another area of research may be on topic of changes in land use especially in semi urban and area with rapidly change toward urbanization.