This policy should be make zoning of land, people who owned an empty land should be taxed at a higher rate. However, it’s important to consider the matter if the land value is not as high as one million baht. It should not be taxed at the same rate as rich people or people who owned a land value of more than one millions baht.That way, it will help the poor or middle-class people, not paying too much. moreover, there are local revenue and cost effective. And to maintain the value of the land increases, such as improved road conditions are not good, because if the local administration, local land prices fall to a reduced income support for my property taxes.