Authors : Nichapat Boonyarat, Syed Sofian and Wanida Wadeecharoen
Abstract: Shortages of government revenue cause by ineffective of local government administrative is usually occurring in developing countries as such Thailand. This is because of Thai local government was ignored to seek more tax revenues while they were also leakages in revenue collection with low efficiency. Hence to solve this problem, there are four sources antecedent factors were identified in this study. They are tax fairness perception, tax knowledge and understanding, attitude towards taxation and service quality. These factors were assuming efficiency in tax collection which effecting to taxpayer’s satisfaction and their compliance behavior. Structural Equation Modeling (SEM) will be tested the cause relationship among tax fairness perception, tax knowledge and understanding, attitude towards taxation and service quality with taxpayer’s satisfaction and their compliance behavior empirically. Thus, focusing on these particular research factors will motivating local people willingness to pay tax and enhance the effective of government tax collection.
Nichapat Boonyarat, Syed Sofian and Wanida Wadeecharoen, 2015. The Antecedents of Taxpayers Compliance Behavior and Effectiveness of Thai Local Government Levied Tax. International Business Management, 9: 431-439.