Land and Building Tax Structure: Obstacles and Impacts on Land and Building Tax Collection by Local Administrative Organizations in Ang Thong Province

Abstract

The Land and Building Tax, B.E. 2019, granted local administrative to collect taxes on land and buildings, creating a new source of revenue. However, the question arises whether this revenue can be effectively generated as estimated by local administrative, which the author’s interest. This article compares the tax collection within the jurisdictions of local government in Angthong Province, including Angthong Municipality, Posa Subdistrict Municipality, and Pa Ngiu Subdistrict Administrative Organization. The study conducts an overall analysis of land and building tax collection, starting from the tax framework, the problems and obstacles in tax collection, and the outcomes of tax collection for each local government. Upon evaluating the overall results of land and building tax collection, it is found that during the initial two-year budget period of tax collection, none of the local authorities achieved the estimated revenue. This is primarily attributed to specific laws that reduced land and building taxes to assist the population affected by the COVID-19 pandemic, along with many other issues discussed in this article.