Page 26 - kpiebook62008

Executive Summary

Government revenue is necessary to conduct public administration. Most of the

government revenue comes from taxation the Constitution must accordingly stipulate the duty

of paying taxes assigned to members within the state, so that members of the state are aware

of the importance of paying taxes and raising awareness among those members. Taxation is

therefore often viewed as a taxpayer's duty. However, taxation is the use of state power to

restrict individual rights over his/her own property for public interest tax collection must

therefore take into account the rights of taxpayers and limit such rights under the rules

prescribed by law. The Constitution of the Kingdom of Thailand B.E. 2560 has stipulated that

the duty of paying taxes is one of the duties of the Thai people. Moreover, national strategy
and national reform plan are also stated therein as a framework for the implementation of state

policies. However, the current Constitution does not specifically mention the rights of taxpayers.

As taxation is a restriction of property rights of the people, it is therefore a question of whether

the Constitution of the Kingdom of Thailand B.E. 2560 gives sufficient importance to the rights of

taxpayers and what the government should undertake in order to create more balance

between duty and rights of taxpayers. The afore-mentioned problems are the main issues of

this research.

In answering the said issue, we started by studying the concept of taxation: limiting the

rights of individuals for public interest (Chapter 2) in order to get an overview of the concepts

and theories relevant to the research. Once we understood the concept of tax, it is necessary

to study the problems related to the status of duties and rights of taxpayers in Thailand

(Chapter 3). In studying the examples, we have studied how foreign countries protect the rights

of the taxpayers (Chapter 4). Once we understood the status of duties and rights of taxpayers in

Thailand, we compared and analyzed the issues with the foreign approach by also taking the

concept of tax into account in order to obtain a way to balance the duty and rights of taxpayers

in Thailand.