The objectives of this independent study are: 1. to study the level of opinions on community-based cultural tourism management of Tak Provincial Culture Office; 2. to compare public opinions on the community-based cultural tourism management of Tak Provincial Culture Office classified by personal factors; 3. to present a community-based cultural tourism management approach based on Buddhist principles of Tak Provincial Culture Office. This research used mixed method methodology. Quantitative research collected data using questionnaires with a reliability value of 0.804 for the entire sample group used in the research, namely people in the area of the morality community applied Philosophy of sufficiency economy driven by the Palang Borworn, Wat Amphawan, Moo 2, Ban Pa Mamuang, Pa Mamuang Subdistrict, Muang Tak District, Tak Province, aged 18 years and over, totaling 242 people from a total population of 614 people and analyzing the data by using a social science research software package to find frequency, percentage, mean and standard deviation. The hypothesis was tested by t-test and F-test by one-way analysis of variance. In the case of two or more primary variables, when there is a difference, the pairwise means are compared using the least significant difference method. And qualitative research by means of in-depth interviews from 10 key informants or people, face-to-face, data were analyzed by descriptive content analysis.

              The results found that:

              1. The level of opinions on the community-based cultural tourism management of Tak Provincial Culture Office, overall, it was at a high level ( x ̅ = 3.51, S.D. = 0.327). when classified at each aspect, it found that tourist attractions were at a high level, followed by facilities. service and products of tourist attractions were at a moderate.

              2. Comparative results of public opinion on the management of community-based cultural tourism of Tak Provincial Culture Office classified by personal factors found that people with different gender, education levels, and occupations had different opinion on the community-based culture of Tak Provincial Culture Office at the statistical significance level of 0.05. Therefore, the research hypothesis was accepted. And, people with different age, monthly income, and positions or roles in the community did not have different opinions on the community-based cultural tourism management of Tak Provincial Culture Office. Therefore, the research hypothesis was rejected.

              3. Guidelines for the management of community-based cultural tourism based on Buddhist principles of Tak Provincial Culturel Office, there should apply the 7 Aparihaniya Dhamma principles to be a guideline for the management of cultural tourism as follows: (1) The project should continually set a meeting calendar in the form of a monthly meeting or on an important agenda. (2) Set a clear agenda and inform in advance, sign the signature before the start of the meeting. (3) Rules and agreements should be issued through the community process based on the principle of correctness. (4) Organize activities for people in the community to show respect for elders and leaders on important occasions or festivals. (5) Support the establishment of women professional groups in tourism, promote important roles with the community; (6) Promote traditional activities or important occasions in cultural attractions and transfer and exchange experiences within the community according to the principle of inheritance, preservation, and further development (7) Emphasizing the integration of work and support of human resources and budget, building the strength of Palang Borworn Group from the foundation both mentally, well-being, and the role of the leader.