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Does Restructuring Of Personal Income Tax In Thailand Reflect Good Tax Administration?

Thamrongsak Svetalekth
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Thamrongsak Svetalekth: Kasetsart Business School, Thailand

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Abstract: Good tax administration characterises responsiveness of effectiveness, efficiency towards government and perceiving of equity, fairness and social acceptability towards taxpayers. Thailand just restructured personal income tax in terms of tax deductions, tax allowances and tax rates in 2016. Government mentioned taxpayers will get benefits from higher tax deduction, higher tax allowance and changing of tax rate. However, government will lost revenue collection. Researcher investigates whether or not restructuring of personal income tax generates good tax administration. Secondary data analysis and semi-structure interview from various groups are used for data collection. Results found that restructuring of personal income tax reflects good tax administration in the aspect of social acceptability. However, in terms of fairness, equity and others may not reflect good tax administration.

Keywords: Good tax administration; Personal Income Tax; Taxpayers; Tax Allowance; Fairness; Social Acceptability (search for similar items in EconPapers)
Date: 2019
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