Factors Influencing Attitudes Toward Tax Fairness: A Case Study Of Individual Income Taxpayers In Mueang District Tak Province

Abstract

This study investigates taxpayers’ perceptions of fairness in Thailand’s personal income tax system, focusing on three dimensions: expense deductions, allowances, and tax rates. Using a survey of 400 individual income taxpayers, the research examines the effects of demographic characteristics, tax filing behavior, tax knowledge, and satisfaction with social welfare on fairness attitudes. Descriptive statistics revealed that the majority of respondents were female (58%), aged 26–35 years (44.5%), holding a bachelor’s degree (57.8%), and employed in the private sector (42.5%). Most taxpayers filed using the P.N.D. 91 form (80%) and utilized online channels for filing (84%). Multivariate Analysis of Variance (MANOVA) indicated that occupation and income significantly influenced perceived fairness, particularly for expense deductions and allowances, whereas age, gender, marital status, and education did not. Tax filing behavior, including form type, tax-paid amount, and filing channel, also showed significant effects on fairness perceptions. Multiple regression analyses further revealed that tax knowledge and satisfaction with social welfare positively predicted perceived fairness across all three tax dimensions. Filing via digital platforms enhanced fairness perceptions, while higher tax-paid amounts and using the P.N.D. 91 form were associated with lower fairness ratings in some contexts. The findings underscore the importance of cognitive and affective factors in shaping fairness attitudes and highlight the relevance of digital filing channels and social welfare satisfaction. Policy implications suggest targeted educational campaigns, enhanced transparency regarding tax allocation, and improvements in digital services to strengthen perceptions of fairness, encourage voluntary compliance, and promote equitable tax outcomes. These results contribute to the literature on taxpayer behavior and fiscal policy in emerging economies, providing empirical evidence to guide effective tax administration strategies.