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This research is concerned with the study of fiscal instruments for increasing land use in Thailand. The aim of this study are to analyze land use in Thailand and evaluate the economic loss of vacant land. This research also reviews some of the fiscal instruments related to land taxation. Based on the GIS database in 2015, provided by the Land Development Department to analyze the land use, and characteristics by region and province. It was found that, over the last eight years, the rate of vacant land in Thailand has been in decline. The largest area of vacant land was in the north, while Ubonratchathani province used land the least. Most of the vacant land was agricultural , which included meadows, natural woods and low-land areas. When the vacant land was assessed in terms of economic loss, it was currently found that Thailand has inefficient land use for agricultural, commercial, industrial and residential areas. If these areas are used more effectively, it can increase the value of land use by 4.41 percent of the GDP, which presents the amount of opportunity cost from using land ineffectively about 640,440 million baht. Recently-used land taxation, e.g. local administration tax, still results in the concentration of land possession, which indicates the ineffectiveness of tax instrument. Therefore, the government should use other types of land taxes, such as wealth tax ,land and buildings taxes in order to decrease the rate of uncultivated or vacant land possession, The study, however, has proven that only wealth tax was significantly efficient to stimulate the use of this vacant land.
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