ปัญหาและอุปสรรคทางกฎหมายเกี่ยวกับการบริหารภาษีของเทศบาล / วิฑูลรย์ ศิริวิโรจน์ = Legal problems and obstacles on tax administrations of municipal government / Vitoon Sirivirogn
Nowaday , the laws on tax administration of municipal government have some legal problems and obstacles that are not supportive and comfortable for administrating the municipal tax . They creates problems on the interpretation and the problem on collection the municipal tax . The study finds that some legal defects and obstacles arise from two causes. The first is the defects of law. The other is the different operation between the municipal officers and enforcing agencies. This thesis studies, analyses and proposes the ways to corrects those problems on the basis of good tax administration and delegation of administrative power to local government. The study finds the deflects of the provisions on building and land tax . There should be a delegation to the local government in forming on exception to taxes instead of letting state to carry it out under the existing provision. The principle on accessing of annual income should be clearer and a revision to the tax rate should be made to bring it to be in harmony will the economic environment especially those on component. Regarding to the local development tax there should be a principle to fix the medium land price and ceiling land price to suit the economic environment. For the signboard tax a provision for move coordination and link with the commercial registration should be made to control the signboard fixation as governor by the law. Revision should closely take modern technology into consideration. As to the variance of tax officials and municipal government in enforcing the law is a matter of different attitude and comprehension in the law being enforced. Therefore the practice and enforcement of law should be made clearer and tax officials should be equipped with move expertise through training and detailed and comprehensive manuals.
