Purpose: This study is the primary research identifying the components of tax fairness perception, tax knowledge and understanding, attitude towards taxation, service quality and their effects on taxpayers’ satisfaction. Methodology/Sampling: A systematic random sampling technique was used for selecting taxpayers via SAO’s name list, by counting the person with every the end of numbers is the first and the sixth in the list to be justified. Structural Equation Modeling (SEM) was used to test the cause relationship among tax fairness perception, tax knowledge and understanding, attitude towards taxation and service quality with taxpayer’s satisfaction and their compliance behavior empirically. Findings: To solve the shortages of government revenue, due to ineffective local government administration in developing countries, there are four sources antecedent factors were identified in this study. They are tax fairness perception, tax knowledge, and understanding, attitude towards taxation and service quality. These factors were assuming efficiency in tax collection which effecting to taxpayer’s satisfaction and their compliance behavior. Practical Implications: The research provides findings from first study on land Thai local tax, identifies the strategic factors for enhancing of local government revenue, and improve living standard of Thai local people

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Purpose:This study highlighted the importance of partner relationship quality captured by bonding, empathy, reciprocity and trust in SME IJV firms. Despite, there has been no systematic analysis has found in the literature regarding partnership quality in terms of relationship marketing (RM) and its effect on IJV business performance across several Thailand’s industrial sectors.. Methodology/Sampling: By systematic random sampling, 835 questionnaires were distributed and 341 (42%) usable cases were returned for the final analysis. The study examines the direct and indirect effect of partner relationship quality and its consequence on SME IJV in Thailand across several industrial sectors. Findings: The results of the study confirmed the significant important of partner relationship quality represented by bonding, empathy, reciprocity and trust have fully mediated the relationship between MO and SME IJV performance. Practical Implications: Based on this finding, partner relationship quality is implicit to be important predictors to determine the success of SME IJV in Thailand.

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