Personal Income Tax in Thailand: Problems that are hidden
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Abstract
This study explores problems of calculating and paying personal income tax in Thailand affecting tax avoidance and tax evasion of taxpayers and finds guidelines for increasing the efficiency of personal income tax in Thailand. 4,804 online questionnaires are launched towards taxpayers and responded 3,384 online questionnaires are used and analysed. The logistic regression model is used for studying the relationship between problems of calculating and paying personal income tax on the likelihood of tax avoidance and tax evasion. The results found that the problems of tax unfairness had the most significant positive effect with the likelihood of tax avoidance, followed by tax allowance which do not cover tax expenses and tax complexity calculation. Moreover, the problems of personal income tax rate had the most significant positive effect with the likelihood of tax evasion, followed by the problem of lack of assistance from the Revenue Department staff and tax unfairness. To solve these problems, The Revenue Department should decrease tax complexity and increase tax allowances to solve tax avoidance. Furthermore, lower personal income tax rate and improving quality of services can decrease tax evasion. Finally, unfairness of tax payment should be solved to decrease tax avoidance and tax evasion problems.
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ผลงานที่ปรากฎในวารสารฉบับนี้เป็นลิขสิทธิ์เฉพาะส่วนบุคคลของผู้เขียนซึ่งต้องรับผิดชอบต่อผลทาง กฎหมายที่อาจเกิดขึ้นได้และไม่มีผลต่อกองบรรณาธิการReferences
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