The Revenue Collection of the Revenue Department in the Central Region of Lao People’s Democratic Republic

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Boonhome Soovannalarth

Abstract

This study aimed to investigate states and problems in collecting revenue of the Revenue Department in the Central Region of Lao PDR. From the past to the present time, it was found that ; (1) The present type of the revenue collection was divided into 2 categories as follows: (A) The direct collection of tax referred to the tax collected directly from the people's income along with the tax collected from those who earned a living from trading, services as well as industries and (B) Indirect tax collected from the people whenever they bought goods and services. (2) Factors Affecting revenue collecting revenue administered by the Revenue Department included: (A) Rules, orders and regulations regarding tax, (B) Public relations, (C) The structure of tax, (D) Materials, utensils and technologies, (E) Knowledge, understanding/skills of the personnel concerned, and (F) Steps of operations.

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