This research was aimed to investigate people’s understanding of local taxation. It seeks to compare the levels of people’s understanding of local taxation within the Municipality. The study was carried out by differentiation personal factors, as well as the issues and suggestions for local taxation. 400 questionnaires were employed and used randomly on residents within the Municipality, Amphoe Krasang, Buriram Province. SPSS program was used for a statistical analysis including frequencies, percentile, mean, standard deviation, t-test and F-test. The analysis of variance (Scheffe’s pair-wise comparison) was also employed.