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The framework of taxation: limiting the rights of individuals for public interest

Taxation is the use of state power to limit the rights of taxpayers. All tax-related

processes, from tax policy framework, legislating for taxation, the process between taxation as

well as spending money from tax revenue, is necessary to take into account the balance

between the duties and rights of taxpayers or the proper protection of rights of taxpayers i.e.,

the state must respect the principle of legality of taxes and the principle of equality while

taking into consideration the principle of good tax management. The enforcement of tax law

must be done in proportion to the rights, be transparent, give an opportunity to dispute and

appeal, and have a process for audit the collection and use of money gained from tax revenue.

Duties and rights of taxpayers in Thailand

In terms of duties of taxpayers, the Constitution of the Kingdom of Thailand B.E. 2560

has set the duties of taxpayers as one of the duties of the Thai people. In formulating state

policies, the current Constitution establishes the tax policy framework in the form of a state

duty to maintain the financial and fiscal discipline, state policies in the implementation of the

national strategy, and national reform plans. In the enactment to limit the rights of taxpayers,

the Parliament must comply with the rules on how to legislate a law that limits property rights

and also taking into account the principle of equality. As for the tax collection process, the

Revenue Code does not specifically mention the rights of taxpayers and It is also necessary to

apply other laws at some stages but the Revenue Code gives taxpayers the right to dispute the

tax assessment. During the process of auditing the collection and using tax money, relevant law

does not directly grant rights to taxpayers but the taxpayers may exercise the right to inspect

through relevant organizations.