The Effect of Digital Workflows on Revenue Collection
The Case of Hotel Tax in Thailand
DOI:
https://doi.org/10.52731/liir.v005.298Keywords:
digital transformation, local administrative organizations, local public financeAbstract
This study examines the impact of digital workflows on the efficiency of hotel tax collection within Provincial Administrative Organizations (PAOs) in Thailand. With the increasing com-plexity and demands of tax collection in a digital economy, traditional methods often fall short, leading to significant discrepancies in revenue collection and compliance enforcement. This research aims to assess whether implementing digital workflows can streamline pro-cesses, enhance compliance, and increase tax revenues. Using a quantitative research meth-odology, data from five provincial administrative organizations in northeastern Thailand were analyzed. The findings indicate that digital workflows significantly increase compli-ance rates among taxpayers. The results suggest that adopting digital solutions in tax collec-tion not only enhances operational efficiency but also contributes to more robust local gov-ernance and financial outcomes. This study contributes to public administration and finance literature by providing empirical evidence on the benefits of integrating technology into gov-ernment tax collection processes.
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