A Study of Knowledge and Understanding of Entrepreneur’s Inheritance tax in Maesot District, Tak Province.

Abstract

        The objectives of this research were 1) to study the level of knowledge and understanding on the inheritance tax of entrepreneurs in Mae Sot District, Tak Province, 2) to compare the level of knowledge and understanding on the inheritance tax of entrepreneurs in Mae Sot District, Tak Province according to demographic characteristics such as gender, age, education level, business, and monthly average income. and 3) to study the problems and guidelines to develop knowledge and understanding on the inheritance tax of entrepreneurs in Mae Sot District, Tak Province.The sample group was consisted of 400 entrepreneurs in the Tak Special Economic Zone, Mae Sot District, Tak Province who were 20 to 59 years old. Research instrument was a questionnaire. Data were analyzed using percentage, mean, t-test and one way ANOVA. Research findings revealed that (1) the level of knowledge and understanding about the inheritance tax of entrepreneurs in Mae Sot District, Tak Province was at the least level. (2) Level of knowledge and understanding on inheritance tax of entrepreneurs in Mae Sot District, Tak Province, according to demographic characteristics such as age, education level business, and monthly average income were different. (3) In terms of problems and suggestions to develop knowledge and understanding on the inheritance tax of entrepreneurs in Mae Sot District, Tak Province, interviewees suggested than people have little knowledge and understanding on inheritance tax, thus there should be public relations regarding inheritance tax via various media.