Taxation Income Efficiency to National Budget at Champasak province, Preparing Joint the AEC, case study: Champasak province, Lao PDR

Abstract

The taxation income efficiency to national budget at Champasak province, preparing joint the AEC, case study: Champasak province, Lao PDR with the objective 1) Amount of income from taxation in Champasak province from 2010-2011 to 2014-2015. 2) Taxation income efficiency to national budget in Champasak province from 2010-2011 to 2014-2015. The taxation income efficiency estimate from the expected income and the tax to national budget by comparative data of real income from the tax with estimate income from the tax.
The result shows that taxation income efficiency value is E<1 equal to 0.98 (2014-2015) and consider each district shows that the efficiency value in Pakse district lower than other district because in Pakse district with more business unit but more difficult for collected income from the tax. If separate to the type of tax (soil tax, service and other fee) with the efficiency value E=0.59 (2014-2015).
With the taxation income policy of Champasak province assign to the staff in each district collected income and transfer to national budget on time (specify in tax law). The suggestion from this research are promote tax law to each business unit to understand about step to pay the tax and the list and type of tax... The staff have to strict in the tax low.