Tax revenue collection efficiency of Luang Prabang Province, Lao PDR

Abstract

Through the collection of information of entrepreneurs in Luang Prabang province, a total of 417 respondents and 210 females or 49.6% and 207 male or 50.4%. Through the analysis, it can be seen that the efficiency is beyond the set standards. Therefore, the collection of tax revenue of Luang Prabang province from 2017-2021 is effective. The way to improve the efficiency of tax collection should improve the system of reporting the status of revenue collection. Technology should be used to help. The revenue collection unit must report the status of revenue collection according to the system and mechanism of the provincial tax office and department regularly. There should be improvements in the service and facilitation of tax-taxes. There should be accurate and complete tax assessment notices. There should be continuous and general public relations. Conduct a complete survey of properties within the scope of items that must be paid taxes. Give certificates or souvenirs of appreciation to those who perform well as a model.