Acceptance of Digital Tax Collection Technology by the Ministry of Finance, Lao People's Democratic Republic

Abstract

This research aims to study: 1) the current tax collection policies and approaches of the Ministry of Finance of the Lao People's Democratic Republic (Lao PDR), 2) the perception and acceptance of digital technologies in tax collection, and 3) the development strategies for a digital tax collection system of the Ministry of Finance of Lao PDR. This is a quantitative research study. The sample population includes 400 individual taxpayers, legal entities, and officials from the Ministry of Finance. Data was analyzed using descriptive statistics, including frequency, percentage, arithmetic mean, standard deviation, and hypothesis testing statistics.

The study results show that: 1) Tax collection policies in Lao PDR focus on managing corporate income tax, personal income tax, value-added tax, and customs duties to support national development and maintain economic stability. Different tax rates are applied based on region and income to promote fairness and encourage investment in special areas. 2) The analysis of the perception and acceptance of digital technology in tax collection in Lao PDR indicates that taxpayers have a high level of awareness and acceptance of digital technologies, but there are still obstacles in four key areas: knowledge of online systems, errors in data entry, understanding tax laws, and the tax filing process, which are at a moderate level overall. 3) The study highlights strategies for developing the digital tax collection system in Lao PDR, focusing on promoting tax knowledge, enhancing the e-filing and FINLINK systems, and expanding the tax base through investment promotion to improve the efficiency and convenience of tax management.