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B.E.2539, the Establishment of Tax Courts and Tax Procedure Act B.E. 2528, the

National Strategy Establishment Act B.E.2560 and the National Reform Plan Act

B.E.2560.

Because the Constitution of the Kingdom of Thailand B.E. 2560 does not

specify the rights of taxpayers particularly, there is a problem that it may not

emphasize the rights of taxpayers adequately which leads to balance between duties

and rights of taxpayers. In order to create a balance between duties and rights of

taxpayers, it is necessary to study the taxes’ concepts and theories i.e. principles of

tax legality, principles of tax equality, principles of good tax management,

proportionality principle, transparency in taxation and principles of controlling

collection and use of tax. Furthermore, we need to study on examples of balancing

duties and rights of France and United State of America in order to analyze and find

suitable ways for Thailand.

Although Thailand has a reasonable balance of duties and rights of taxpayers

but there are still problems with protection of taxpayers' rights in formulating state

policies, tax legislation, taxpayers’ understanding on tax assessment process,

argument process against tax assessments, as well as control of the collection and

use of tax. Accordingly, Thailand needs to set up appropriate ways to balance the

duties and rights of taxpayers.