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Should Excise Tax be Collected on Mobile Services?: Experience in Thailand

Thamrongsak Svetalekth
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Thamrongsak Svetalekth: Kasetsart University, Thailand

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Abstract: Nowadays, it cannot oppose that mobilephone is necessary in daily life, particularly, smartphone. However, some people have more than one mobilephone that may be extravagant. From the telecommunication market report of the Office of the National Broadcasting and Telecommunications Commission in the third quarter of 2017, it was found that there are 119.50 million mobilephone numbers in Thailand or 171% of Thai population. In other words, the average of mobilephone per person is 1.71. Thus, if government realises that mobile services are too much consumed and luxurious, government should reconsider to levy excise tax on mobile services as excise tax collection in 2003- 2008. This article shows tax base, taxpayers and experiences from overseas on mobile tax, revenue collection, advantages, disadvantages and economic impacts on tax on mobile services.

Keywords: Tax on mobile services; Telecommunication tax; Excise tax collection; Mobilephone tax (search for similar items in EconPapers)
Date: 2018
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