The purposes of this research were 1) to study the quality degree of the tax collection service of Finance Division in Khao Sa Ming Municipality in Trat 2) to compare the degree of the tax collection service of Finance Division in Khao Sa Ming Municipality in Trat. The factors of gender, age, educational levels, working status, revenue and types of taxes were investigated in this study. The sample group sued in this research consisted of the 113 people determined the sample size by Krejcie and Morgan’s Table. The research tool was the questionnaire of 40 items with 4 aspects.
