Does Restructuring of Personal Income Tax in Thailand Reflect Good Tax Administration?

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Good tax administration can be examined from effectiveness, efficiency towards government and perceiving of equity, fairness and social acceptability towards taxpayers. Thailand restructured personal income tax in terms of tax deductions, tax allowances and tax rates in 2016 and 2018. Government mentioned taxpayers will obtain benefits from higher tax deduction, higher tax allowance, changing of tax rate and also new tax allowances. However, government will lost revenue collection. Researcher investigates whether or not restructuring of personal income tax generates good tax administration. Secondary data analysis and semi-structure interview from various related groups are used for data collection. Results found that restructuring of personal income tax reflects good tax administration in the aspect of social acceptability. However, in terms of fairness, equity and others may not reflect good tax administration.

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