ปัญหาและแนวทางแก้ไขการค้างภาษีโรงเรือนและที่ดิน กรณีศึกษาในจังหวัดเชียงใหม่

Abstract

This research have objectives for study and analysis problems of tax arrears, tax recovery and legal execution measure which occurs by the Act of Land and Property tax B.C.2475. This research also aims to solving problem of enforcement of the Act of Land and Property tax B.C.2475 with qualitative research methodology, document research and focus group from 11 Local Administrative Organizations officer. As a result of the studying, although the Act of Land and Property tax B.C.2475 mentions that Local Administrative Organizations may exercise their authority by notice to landlord for testify, mediation, legal execution, impounding and auction under the Code of Civil Procedure Law mutatis mutandis.

In fact, the Local Administrative Organization barely exercises their authority to confiscate or compound for land and property tax recovery because administrative agents disagree to apply this measure to solve a tax arrears. If this measure applied, it may impacts their bastion and also it is unclear procedure measure caused officer be prosecuted. For the solution, researcher suggests that it should avoid or decrease surcharge or penalty which occurs by land and property tax arrears for motivate paying unpaid tax. In additional, the relevant laws should be revised for achieve objectives of law and assign the law enforcement procedure to the responsible agency instead the Local administrative body for decrease a political intervention.