การศึกษาอิสระ - วิทยานิพนธ์ คณะนิติศาสตร์ มหาวิทยาลัยทักษิณ
ง บทคัดย่อภาษาอังกฤษ Abstract Independent study Title : Development of laws against the acquisition of land or real estate for use in the affairs of the Irrigation Department : Study of procurement cases in accordance with the directives of the Ministry of Agriculture and Cooperatives Student's Name : Mister SUPHAKON SUPHAKIJKOSOL Advisory Committee : Assistant Professor Dr. Jidapa Pronying Degree and Program : Master of Laws in Laws Academic Year : 2023 This research aimed to investigate the acquisition of land or immovable property used in the business of the Irrigation Department via a case study of procures under the command of the Ministry of Agriculture and Cooperative that did not follow any ministerial regulations for specifying compensation beyond the land fee 2021 to enforce the procures and specify the value of compensation for expropriated land for irrigation construction projects, two-percent expropriation, no exemption for personal income tax and specific business tax, and the property owners right to appeal the procures based on the commands of the Ministry of Agriculture and Cooperative. This is a qualitative study comprising documentary analysis and in-depth interviews for problem analysis. The research findings showed that the acquisition of immovable property using procures under the command of the Ministry of Agriculture and Cooperative No. 323/2565 without ministerial regulations for specifying compensation beyond the land fee 2021 to enforce the procures caused inability to get compensation for the land fee, and in cases where property owners did not get any exemption for personal income and specific business taxes and two-percent expropriation, the owners lost any potential advantages. In addition, they did not get the right to appeal to the Minister of the Ministry of Agriculture and Cooperative. The suggestions and recommendations emphasized that compensation beyond land fee and two-percent expropriation be additionally adjusted on page 2, item 1, an adjustment to the ministerial regulations relating to compensation, an exemption for personal income tax and specific business tax in item 1.1, and more rights to appeal in Item 1.2 in the regulations of the Ministry of Agriculture and Cooperative.
Made with FlippingBook
RkJQdWJsaXNoZXIy Mzk3MzI3