รายงานการประชุมวิชาการระดับชาติทางนิติศาสตร์-ครั้งที่-1-ภายใ

239 Abstract The research article aims to study about the problem regarding Local administrative organizations earning less income due to the new method of collecting Land and Building Taxes in order to find the conclusion and propose the effective resolution. With methods of researching papers and interviewing, the article concludes that the methods conducted by government officers are practically ineffective. Since the method of calculating taxes are in contradiction with the act. Local administrative organizations officers decide to conduct in accord with previous methods ordered by the department of local administration that change some properties used to be taxed in the past including telephone stanchions and focus on housing buildings which excluded other added values on those buildings due to the lack of knowledge on property tax and the lack of experts on this topic in Local administrative organizations. Precisely speaking, the government do not provide enough knowledge for them to tackle these problems effectively. Apart from that, there are legal issues regarding the Land and Building Tax act in order to reduce taxes on some types of lands and building owned by different business sector including power plant and reduce taxes on all types of lands and building at the rate of 90 percent ranging from 2020 to 2021. Consequently, Local administrative organizations currently face financial problems which have to be subsidized by the government. The author would like to propose that the department of local administration should plan the effective methods to collect taxes which are in accord with the mentioned act, provide enough knowledge for its officers to be expertise in the mentioned field and not to reduce taxes for some specific businesses without any proper reason. Keywords: Land and Building Tax, Building, Local administrative organizations