Problems and solutions of Value Added Tax
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Abstract
Currently, value-added tax (VAT) has been considered a more challenging and complex issue for many years, and the solutions to the problems seem not to have the same direction. Therefore, this study aims to explore the problems and solutions of VAT. The study compiles current VAT problems to develop a questionnaire. Data collection is based on accountants, auditors, and business owners, totaling 150 respondents. The statistical analysis consists of descriptive statistics and inferential statistics.
The study finds that most of the respondents focus on solving VAT problems rather than identifying VAT problems. For the solutions to the VAT problems, respondents place the highest emphasis on training and public relations to improve knowledge of VAT. The next priority is the improvement of laws and regulations. In addition, the respondents give the least priority is the tax audit. For identifying VAT-related issues, most of the respondents focus on VAT registration regarding the issue concerning the distribution of income to related parties so that the total income does not exceed 1.8 million baht per year. The second priority is the approach to avoiding VAT by using the input tax from personal expenditures to input tax of companies. However, the respondents pay the least attention to the tax invoice which sellers issue VAT tax invoices lower than the actual amounts. Finally, the study also highlights factors that affect the importance of VAT problems and solutions, including work experience, job position, and type of business. This study identifies the VAT problems and implements solutions that can be applied in the future.
Article Details
เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น
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