Effective Innovative Revenue Collection Management for Local Administrative Organizations: Lessons from Thailand

Abstract

The main objective of this research is to study innovative revenue collection management that affects the increase of efficiency in the revenue collection management of local administrative organizations by using the qualitative research method. The information was gathered from the in-depth interview with the group of 25 main interviewees. For the analysis of the information, descriptive analysis was applied in the form of content analysis together with the use of the qualitative information analysis program called Nvivo 10. The results of the study showed that the innovation that enhanced the efficiency of revenue collection management consisted of the development of the revenue collection management system, the development of database and tax mapping provided, the development of the tax payment system and the expansion of the new tax base, and the development of human resources. For the model of the innovation that would encourage the increase of the efficiency within revenue collection management, it consisted of the product innovation, process innovation, positional innovation and paradigm innovation.