This research. Objective to study people's opinions towards the local tax municipality, two district two province, this study is a quantitative research.The palace District Swan District, province of 290 People
.The results showed that the opinions of the problems and obstacles in the tax collection of the municipality วังหงส์ District, Phrae were at a high level. When considering the overall, it was found that in all aspects.The efficiency in management, followed by the flexible, fairness, the certainty, the bank income in neutral.Mueang Phrae by personal status in sex, age, education, occupation, income per month, it was found that overall, no difference. When the showed that the variable career. There is a difference in the field.Only with the significant difference that 0.05
.
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