Page 18 - kpiebook62008

Abstract

Tax is the main revenue of the state for the national administration; therefore,

citizens have duties to give their property to be taxed. As a result, paying taxes is

often regarded as the duties without neglecting the rights of taxpayers. Paying taxes is

a government's power to force taxpayers to pay money to the state so the rights of

taxpayers must be considered. Consequently, balancing duties and rights of taxpayers

is a very important issue, which must start from tax policy formulation, enactment of

tax acts, tax collection and inspection of the collection and use of taxes.

The Constitution of the Kingdom of Thailand stipulates that tax payment is a

duty of the Thai citizen, as can be seen in every permanent constitution of the

Kingdom of Thailand, from the Constitution of the Kingdom of Siam B.E. 2475 until

the Constitution of the Kingdom of Thailand B.E.2560. In current constitution of the

Kingdom of Thailand, tax payment is also defined in the policy of the state which the

state must maintain financial and fiscal discipline and tax system for fairness in the

society; besides, being stipulated in national strategies and national reforming plans

in order to formulate state policies in the same direction. For enacting laws to restrict

rights of taxpayers, according to the Constitution of the Kingdom of Thailand B.E.

2560, taxpayer rights are not specifically defined, but they are classified as property

rights. As a result, the enactment of laws limiting taxpayer rights is subject to

enactment of laws restricting property rights and must also consider tax equality.

Moreover, the current constitution of the Kingdom of Thailand stipulates budgetary

procedures for control uses of taxes. However, the details of protecting the rights of

taxpayers need to be considered in accordance with other laws such as the Revenue

Code, the State Financial Discipline Act B.E. 2561, the Administrative Procedure Act