Efficiency of Land and Building Tax Collection: A Case Study of Mahasarakham Municipality

Abstract

Land and building tax is an important source of local government revenue used to support local development and public service provision. However, tax collection still faces several challenges that affect the efficiency of local revenue administration. This research aimed to: 1) examine the efficiency of land and building tax collection in Maha Sarakham Municipality, and 2) identify approaches to improving tax collection efficiency. A mixed-methods research design was employed. Quantitative data were collected from 400 land and building taxpayers using questionnaires, while qualitative data were obtained through in-depth interviews with 12 key informants. Quantitative data were analyzed using frequency, percentage, mean, and standard deviation, whereas qualitative data were analyzed through content analysis. The findings revealed that the overall efficiency of land and building tax collection in Maha Sarakham Municipality was at a high level (Mean = 4.04, S.D. = 0.43). Major challenges included taxpayers’ lack of cooperation, insufficient understanding of tax regulations, incomplete property databases, and limitations in personnel capacity. The study also identified several approaches to enhancing tax collection efficiency, including the development of integrated databases and information technology systems, personnel capacity building, improvement of public relations and taxpayer education, and the promotion of public participation in tax administration.