Taxation and tax reform in Thailand

Lewchalermwong, Anan

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Taxation and tax reform in Thailand

Date

1971

Authors

Lewchalermwong, Anan

Abstract

The objective of this thesis is to study the effects of taxes and tax policy in Thailand In relation to such goals as stability, equity, economic growth and resource allocation, with due regard to what is practicable in a developing country and to the need for revenue and for administrative simplicity, economy and convenience in tax collection.