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Determinants of Effective Tax Rate in Thailand - Research Proposal Example

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The paper "Determinants of Effective Tax Rate in Thailand" discusses that the researcher can ascertain whether or not Thailand’s corporate tax reforms are effective. The article “Corporate Income Tax” is very helpful when taking a look at the tax reforms and rules in Thailand. …
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Determinants of Effective Tax Rate in Thailand
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Download file to see previous pages Tax changes can be analyzed, and thus a conclusion can be reached. Furthermore, the researcher has also been able to grasp a solid understanding of the tax concepts through the research, gaining important concepts like solid definitions and clear indications of the corporate tax burden and how corporations in Thailand are affected. Two important ideas will be analyzed through the literature; that of tax policy, and that of tax rules and the evolution of the corporate income tax. By taking a close look at these concepts, the researcher should be able to make an informed decision about the success of the corporate tax burden and demonstrate the fact that the corporate tax reforms are allowing Thailand to become a more successful nation economically. First, when taking a close look at the corporate tax burden in Thailand, it is important to consider tax policy. Tax policy will allow the researcher to determine how Thailand's reforms are economically measuring up to other Asian nations and their economic reforms. A comparative analysis is always beneficial in allowing a researcher to see whether or not certain systems are successful, and this is also true of the corporate tax system in Thailand. There are a few helpful articles that describe this concept. In the article "Tax policy and reform in Asian countries: Thailand's perspective," Sujapongse presents a complete overview of Thailand's tax system. Within this description, the major taxes that are required by the central government, as well as the local taxes required by the local government, are discussed. 
After this discussion, the author then proceeds to provide the researcher with a picture of the government's plans. Basically, the government is planning to use more and more technology while handling taxes, thus allowing for Thailand to have e-government services and e-taxes. Furthermore, the "Roadmap for Tax Reform" is also discussed, and this helps to demonstrate the framework for future plans of taxation networks in Thailand. ...Download file to see next pagesRead More
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