A Study on
Use of Computer Information System
for Tax Administration
by
Mr.Voratassana Pueksakorn
Proposal for Graduate study in Ph.D. Program
Doctor of Philosophy in Computer Information Systems
Assumption University
- Objective :
- The purpose of this study is to investigate,
analysis, and evaluate of computer information system efficiency for
tax administration, assess the impact of computer information system
on Revenue Department's organization, administration, procedures,
accountability and operations, provide recommendation a way to strengthen
other government agencies which will use computer information system
for their administration, such as define and plan for changes in staff
responsibilities, create new positions and roles, define career growth
paths and define schedules for appointing and training the required
staff.
- Abstract :
- Taxation is the main source of government revenues
in Thailand. The Revenue Department of the Ministry of Finance (MOF)
has a central administration responsible for the operation and policy
direction for about half of total tax revenues in Thailand. Thailand's
tax revenues have been increasing rapidly due to the country's rapid
economic development;therefore, Government has invested time and money
into an integrated computerized system for tax administration to improve
the efficiency of its tax system. While the computer information system
will integrated within a central database all tax administered by
Revenue Department, allowing distributed and decentralized data processing
through interconnected computers at the regional and provincial level
and more than 1,000 microcomputers at the district level. The computer
information system will well enhance the government's tax processing
capacity by processing transactions related to payments, delinquent
accounts, appeals, audits, stop- or non-filers, and income and withholding
data. The computer information system will also allow Revenue Department
to achieve its targets for improved management capacity and operational
efficiency as well equity and effectiveness in the overall tax administration.
- Outline of
Thesis
- 1.Introduction
- 2.Tax System and Revenue
-
- 2.1 Present Tax System
- 2.2 Personal Income Tax
- 2.3 Corporate Income Tax
- 2.4 Excise Taxes
- 2.5 Value-added Tax
- 2.6 Spicial Business Tax
- 2.7 Petroleum Tax
- 3.Computer Information System for Tax Admistration
-
- 3.1 Prior-Computerization
- 3.2 New Computer System: Tax Computerization
Project
-
- 3.2.1 Technical Aspects
-
- - Description of Technical Environment
- - General System
- - Description Of Software
- - Description Of Computer Equipment
- - Communication Network
- - Project Management
- - Support and Maintenance
- - Implementation
- 3.2.2 Operation and Application System
-
- - System Overview and Comcepts
- - Database
- - Taxpayer Transactions
- - Tax Operations
- - Tax Collection Accounting
- - Decision Support
- - Miscellaneous
- 4.Analysis and Evaluation
-
- 4.1 Benefits
-
- - Main Benefits from Computer Information
System
- - Other Benefits
- 4.2 Models V.S. Practical of Computer
Information System
- 4.3 Environmental Impact
-
- - Organization
- - Social and Human Behavior
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