A Study of Processes and Guidelines for Advancing the Excise Tax Collection Policy for Sugar Sweetened Beverages

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Tossaporn Nilsin
Chandra-nuj Mahakanjana


      The purposes of this research were 1) to study the formation process of tax collection policy for  sugar sweetened  beverages in Thailand 2) to study the problems, obstructions, and solutions of the excise tax collection of sugar sweetened beverages 3) to study the excise tax collection of sugar sweetened beverages in other countries, and 4) to propose strategic measures for implementing tax collection policy for sugar sweetened beverages in Thailand. The research employed a quantitative approach consisting of documentary research, in-depth interviews with substantial information, and group discussions to collect information from the people involving in the policy. The research result indicated that 1) the formation process of tax collection’s policy of sugar sweetened beverages in Thailand reached enough substantial contexts to implement the policy while its success depends on the streams of problems with the involvements of policies and politics 2) the stakeholders discovered some problems and obstructions in the tax collection, and they have provided solutions to such problems  3) the study of policy on tax collection of sugar sweetened beverages implemented in other countries resulted to decrease on consumption of sugar sweetened beverages, some countries have been successful in driving the policy while some countries have failed, and 4) there were seven key strategies leading to a successful implementation of the tax collection such, as communicating  the right message to the public, securing supports from the leaders and strong decision makers, establishing an integrated administrative organization, conducting a regular meeting discussing on the problems, providing operational procedures relevant to the tax collection of sugar sweetened beverages, expanding the tax collection platform to new productions and imports, and considering a precise  policy on the inspection, control, supervision and evaluation.

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บทความวิจัย (Research article)


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