This research aims to study public opinion on local county municipal tax on two. The second district, phrae province This research is quantitative research using questionnaires to collect information from the people who are responsible for municipal taxation. Tambon Wang Hong, Amphoe mueang phrae. The number of people in 290 Study results showed that the level of barriers to taxation of municipal Wang Hong, Amphoe mueang, spread a very level. When you consider all the items found in most levels. When the sort by average rating in descending order, the administrative performance so the flexibility the course of Justice, revenue base of a neutral side, respectively, for comparison, public opinion towards the barriers on the store.Wang Hong-municipal tax, amphur Muang phrae By age, sex, marital status, personal aspects of vocational education level average revenue per month, it was found that overall there is no different. When the list of the found variable to the profession. There are differences in the justice and efficiency in the Administration that differ significantly statistical 0.05.
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