THE QUALIFICATION AND FRAMEWORK OF COMPETENCY OF TAX CONSULTANTS IN THAILAND

Abstract

The purpose of this paper is to present qualifications and framework of competency of tax consultant profession in Thailand. In-depth interviews and study from research paper related to professions of accounting, law, tax, and tax consulting services both in Thailand and abroad. The paper demonstrates that qualifications of tax consultants in Thailand should include level and suitable fields of education, professional experience, and continuous training in taxation as well as professional knowledge, skills, and professional ethics.