Tax Avoidance against Anti-Dumping Tax in Steel Goods Market

Abstract

          This article aims to review literature to analyze criminological knowledge and the current economic situation in Thailand, especially the trade situation regarding steel importation. Steel can be considered susceptible goods. Due to the fact that steel is used as a weapon of the Trade War through the tariff wall, many countries that produce steel will find any ways to sell their goods. Thailand is one of the countries that is the destination of steel importation. Therefore, a large amount of steel tends to be imported to Thailand. The situation causes damage to steel industries in Thailand. Hence, the government has launched anti-dumping measures on steel products by raising taxes for certain steel products produced in foreign countries. This could help steel producers in Thailand to compete better. However, many steel importers try to find the way to avoid Anti – Dumping taxes, still causing continuous damage to domestic steel producers as well as the Thai Government because it cannot fully collect taxes. This article has therefore analyzed criminological theories which could be applied to solve Anti – Dumping tax avoidance in the importation of steel products, including Differential Association Theory, Rational Choice Theory and Deterrence Theory. The results showed that relevant agencies in both public and private sectors must urgently consult to resolve such problems together by applying the knowledge of criminology to the situation. This can help find guidelines or measures to preventing and resolving Anti – Dumping tax avoidance, apart from legal methods or other methods currently in use.