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Approaches for balancing the duties and rights of taxpayers in Thailand

From the study, even though Thailand has a reasonable balance of duties and rights of

taxpayers, but there are still problems with the unity and continuation of the tax policy, tax

legislation, taxpayers’ understanding on the tax collection process, the complexity and

uncertainty of the tax assessment process, the tax assessment objection and appeal process

and the imbalance between income and expenses. We have approaches for solving these

problems and recommendations as follows.

1. On issues related to national strategy and national reform plan. We consider that the

national strategy and national reform plan can contribute to and support the balance of duties

and rights of taxpayers. However, national strategy and national reform plan may be

inappropriate when the time has changed. It is therefore necessary to keep an eye on the

appropriateness of the enforcement of the national strategy and national reform plan in

relation to taxes in order to be able to make timely improvements to the situation.

2. On the issues relating to the organizations that formulate tax policies and measures,

at present the tax policy initiatives are quite diverse. The tax policy therefore lacks unity and

lacks guarantees for protecting the rights of taxpayers. We therefore propose that the

establishment of "The National Tax Policy Advisory Board" consists of tax experts to act as a

government advisor on tax policies and measures.

3. Currently, in relation to the rules for the enactment of tax law in the Constitution, by

enacting laws to limit the rights of taxpayers must use the same rules as limiting property rights.

Thus, bestowing the power to legislate secondary laws to the executive branch is important to

determine tax structures. We propose to enact the rules on how to legislate a law limiting

taxpayer rights in the Constitution and specify the framework to authorize the executive branch
to enact secondary laws.