Taxation Income Efficiency to National Budget at Champasak Province, Lao PDR

The taxation income efficiency to national budget at Champasak province for preparing of jointing the AEC. The case study: Champasak province, Lao PDR. The objectives of the study are 1) to investigate the amount of income through taxation income implementation in Champasak province from 2010-2011 to 2014-2015, to explore taxation income efficiency to national budgets in Champasak province from 2010-2011 to 2014-2015. 2) The taxation income efficiency estimate from the expected income and the tax to national budget by comparative data of real income from the tax with estimate income from the tax. The results of the study were shown that taxation income efficiency value was E<1 equal to 0.98 (2014-2015) and to consider each district was found that the efficiency values in Pakse district was lower than other district, this is because in Pakse district with more business unit, but it has found more difficulties for collecting income from the tax which was separated into the types of tax (landed tax, service and other fees) with the efficiency value was E = 0.59 (2014-2015). Regarding the taxation income policy of Champasak province has assigned to the staff in each district collected income and transfer to national budget on time (specify in tax law). The suggestion from the study were also found that the related sectors should promote tax law to each business unit in order to deliver the tax law to them understanding about procedures on payment of the appropriated tax types. And addition, the staffs have to strict in the tax law respectively.