The Acceptance of Tax Inspection and Educational Visit System of Entrepreneurs in a World-Class Tourist Attraction of Thailand

Abstract

The purposes of this research are (1) to study the acceptance of tax inspection and educational visit system of entrepreneurs, and (2) to study the literacy factors affecting the acceptance of tax inspection and educational visit system of entrepreneurs in world-class tourist attractions of Thailand, which are, Koh Samui and Koh Phangan. The sample group was 301 juristic person entrepreneurs using a questionnaire for data collection to analyze the statistics, which include; Frequency, Percentage, Mean, and Standard Deviation, to test the relationship and Causal Effect Size. The research result revealed that the acceptance of tax inspection and educational visit system of entrepreneurs was at the most level of all three aspects: receptive attention, cooperation, and taxation. Moreover, the factors of entrepreneurs who had different taxation practices on the accounting of current enterprises had the acceptance of tax inspection and educational visit system in terms of cooperation differently by statistical significance at 0.05 levels. Furthermore, the relationship of literacy factor was positive with the acceptance of the educational visit system and tax inspection. When considering the size effect in each aspect, there was only the literacy building on benefits and risks that affected the acceptance of the educational visit system by statistical significance at 0.05 levels.