Conflict, Legitimacy and Government Reform: Equitable Allocation of ...

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Panel Discussion One problem is that governments often have tax relief policies. Most recently, Somchai Wongsawat’s administration waived personal income tax for those with taxable income below 150,000 baht per year, thus shrinking a tax base (taxpayers). Another problem is tax collection issue and tax evasion is rampant. Individuals working in the private sector earning a very high income can hire a legal advisor to help them pay minimum personal income tax. Many government and state enterprise employees who have withholding tax deductions don’t submit an income tax return form with full details of their incomes. Failure to submit an income tax return form is considered an offence but this has been neglected along the way. If any government wants to enforce this, it will lose popularity. Everyone knows that many government and state enterprise employees earn higher income than their regular wages and salaries, as observed from their cars, houses and other tangible aspects of their standards of living. In light of these problems, the number of income taxpayers has declined constantly from 6.8 million in 2003 to 5.7 million in 2006. (Songtham Boonyawan and Thitima, 2007) In 2008, a total of 8.6 million people filed income tax return forms (if husband and wife filing joint tax return forms are counted, the number might be around 12-13 million) In the end, the number of people who really pay income tax might be only around 5 million out of 38 million workers in the country. As for private companies, the number of companies that pay corporate income tax totals around 301,000 out of 546,857 companies throughout the country. In most cases, this is because the government gives a tax waiver but there is also tax evasion issue. In conclusion, studies revealed that the poor bear a greater tax burden than the rich when considering the proportion relative to income. This is because Thai government depends on indirect taxes more than direct taxes, faces problems with a narrow tax base and rampant tax evasion. So, any plan to raise government’s revenue from taxation must take these issues into consideration. The study on fiscal system of Thailand conducted by Hyun Hwa Son that addressed these issues 55
56 KPI Congress XI suggested that Thai government must increase the number of people who should pay income tax and types of direct tax should be expanded, instead of depending on indirect taxes like in the past. Novel direct taxes like inheritance tax, property tax and capital gain tax must be featured as a vital component of fiscal policy reform. In addition, measures must be taken to eradicate tax evasion and frauds. Public expenditure and income distribution If we look back in our history, we will find that public expenditure of Thai governments (resource allocation from tax revenue of the country) has changed drastically (see Table 7). Table 7: Public expenditure of Thai government: Percentage of annual expenditure Year Military Education Royal household Public health Economy Social security 1892 26.0 2.0 29.0 n.a. n.a. - 1900 14.0 4.0 22.0 n.a. n.a. - 1910 24.0 2.0 18.0 n.a. n.a. - 1920 27.0 3.0 12.0 n.a. n.a. - 1930 20.0 7.0 8.0 n.a. n.a. - 1935 27.0 11.0 2.0 n.a. n.a. - 1941 36.0 10.0 0.6 n.a. n.a. - 1945 51.0 5.0 0.4 n.a. n.a. - 1950 28.0 11.0 0.6 n.a. n.a. - 1961-65 17.4 28.0* n.a. 25.3 -
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Conflict, Legitimacy and Government
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106 KPI Congress XI a web-site link
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114 KPI Congress XI The World Movem
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Government and Political Legitimacy
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124 KPI Congress XI (3) Prohibition
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Reform of Economic Policy for Reduc
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Group 3 Judicial Review and Judicia
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142 KPI Congress XI enhanced by a c
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Judicial Activism Judicial Review a
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Judicial Review and Judicial Activi
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156 KPI Congress XI 1) Perception o
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160 KPI Congress XI Recommendation
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Citizen Politics in Checking of the
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The Strategy of Public Administrati
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Bureaucratic Reform Dr. Pheeraphon
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Group 7 Reforming Local Government
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182 KPI Congress XI informal worker
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186 KPI Congress XI community organ
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Biographical Information
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196 KPI Congress XI Bovornsak Uwann
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