PART II:

PUBLIC MANAGEMENT AS CITIZEN COMPLIANCE:

A CASE STUDY OF INCOME TAX COMPLIANCE BEHAVIOR IN THAILAND
By
Maneekwan Chandarasorn
University of Kansas
Any errors are solely those of the author of this thesis.
This study uses a mixed-method research approach which includes both quantitative
and qualitative analyses.
The research will focus on studying perception and compliance behavior of taxpayers
in Bangkok which is the capital city of Thailand with a population of over 10 million
people or about 2.5 million households (four people per family on average), which
represents the largest proportion of taxpayers in Thailand. Approximately 1000 people
will be asked to grade, on a 5 - point Likert scale, their opinions on income tax
compliance. The quantitative analysis would be done via exploratory factor analysis
and structural equation modeling.
In addition to the quantitative analysis from the survey, qualitative analysis will be
conducted via in-depth interviews with tax experts. The interviews of tax experts,
which include tax administrators, tax policy experts, and professors, will be conducted
to gain better insights of tax compliance issues and investigate further explanations of
tax compliance behavior in Thailand. The interview results will be used to supplement
the survey results for a more comprehensive understanding of tax compliance issues.
Expected Contributions
The findings of this study can help specialists in public administration and public
finance deal with the problems of citizen compliance and develop strategies that will
most effectively improve and manage tax compliance. The results of this study will
also provide the first firmly-established database on income tax compliance for
researchers in Thailand to build upon. For practitioners, this study will provide useful
information and analysis for tax authorities in Thailand and other similar developing
countries and will facilitate designing strategies to increase taxpayer compliance and,
therefore, achieve higher organizational effectiveness.
To conclude, public management as citizen compliance offers tax authorities ways to
incorporate taxpayer compliance behavior into strategies aimed at increasing
organizational tax-collection effectiveness and yielding higher tax revenues. Learning
about perceptions and factors that affect taxpayer compliance will help tax authorities
in Thailand and other similar developing countries to develop strategies that enhance
citizen compliance and, hence, increase public organizational effectiveness of tax
authorities. Ultimately, this study will add another valuable perspective to the field of
public administration by focusing on citizens as a central component of public
management reform.