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Determinants of Effective Tax Rate in Thailand - Research Proposal Example

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The goal of this research is to assess the overall success and focus of Thailand's corporate tax burden, and the reforms that the government plans to implement. By doing so, the researcher hopes to provide evidence that the Thai tax system is implementing successful tax corporate reforms, thus placing its country on the correct path to overall economic reform…
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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. Furthermore, the author also discusses more recent tax reforms, including the value added tax (VAT), which has replaced the business tax to customs tariff reform. The author also discusses current and modern day issues dealing with taxes, including the concepts of decentralization impediments, direct taxation, indirect taxation, and tax base.
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 in 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. Tax issues are also discussed, and the author predicts the future of Thailand's ability to reform taxes. This author agrees with the concept of this research, and argues that Thailand is on path to effective corporate tax reform, thus benefitting the overall economy. The tax reforms, when compared to the economic success of other Asian countries, demonstrate that Thailand's economy is benefitting greatly from corporate tax reform, and doing much better when competing with other Asian nations in the corporate world. Furthermore, Thailand's focus on technology and the future also demonstrate the nation's desire to become a key player economically on a global scale. This article therefore backs up the researcher's argument that corporate tax reform is allowing Thailand to improve its economy, and thus help it become more important economically in the world.
Another article that helps the researcher take a closer look at tax policy is the article "Thailand: Tax Measures to ...Download file to see next pagesRead More
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