ABSTRACT

This thesis is of three objective as follows : 1) to study the principle of Hiri (Moral Shame) and Otappa (Moral Dread) together with the  related moral principles in Buddhist texts for tax collection  2) to study the problems of tax collection by Tax Office in Bangkok 28 areas and  3) to apply the principle of Hiri (Moral Shame) and Otappa (Moral Dread) together with related moral principles to solve the problems of tax collection by Tax Office in Bangkok area 28. In this research the researcher has proposed the qualitative data in the type of the documents and the qualitative data in the field form.

From the research, it is found that Hiri (Moral Shame) and Otappa (Moral dread) together with the related moral principles are to enhance and to support the people not to commit the sins such as the breaking of the law, the rule, the regulation and the morality. According to the  research it is found the, the revenue officers from the practices to the administrators should apply this principle to daily lifeves and to the performance of the action or  of solving of the problem of  the tax collection.

It is found that the problems of the tax collection come from all tax related people.  The tax knowledge is not known by tax payers or is known by them who intend to avoid paying the tax. The amount of officers is less than the work load. Due to the obsolete law with minor penalty, the law breaker is not afraid of the punishment.

It should apply the moral its, the, law and the other regulations to Hiri (Moral Shame) and Otappa (Moral Dread) 4 iddhipadas, 4 brahmaviharas and 4 sanggaha vatthus etc. The revenue officers have to develop the tax collection systematically and professionally in order to understand and perform their efficiencies such as the corruption protection, and the bribery. Of all officers develop themselves as mentioned, the problem of tax collection will go away.

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