Taxation and Tax Reform in Thailand
Title | Taxation and Tax Reform in Thailand PDF eBook |
Author | Anan Lewchalermwong |
Publisher | |
Pages | 228 |
Release | 1971 |
Genre | Dissertations, Academic |
ISBN |
Tax Systems and Tax Reforms in South and East Asia
Title | Tax Systems and Tax Reforms in South and East Asia PDF eBook |
Author | Luigi Bernardi |
Publisher | Routledge |
Pages | 308 |
Release | 2007-01-24 |
Genre | Business & Economics |
ISBN | 1134168322 |
This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.
The Economics of Tax Reform and Its Applications to the Tax System in Thailand
Title | The Economics of Tax Reform and Its Applications to the Tax System in Thailand PDF eBook |
Author | Chaipat Sahasakul |
Publisher | |
Pages | 60 |
Release | 1986 |
Genre | Taxation |
ISBN |
Corporate Income Taxes under Pressure
Title | Corporate Income Taxes under Pressure PDF eBook |
Author | Ruud A. de Mooij |
Publisher | International Monetary Fund |
Pages | 388 |
Release | 2021-02-26 |
Genre | Business & Economics |
ISBN | 1513511777 |
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Thailand
Title | Thailand PDF eBook |
Author | Ved Parkash Gandhi |
Publisher | |
Pages | 298 |
Release | 1987 |
Genre | Tax incentives |
ISBN |
A Comparative Study of Income Taxation of the Family
Title | A Comparative Study of Income Taxation of the Family PDF eBook |
Author | Arthit Satthavorasit |
Publisher | |
Pages | 594 |
Release | 2007 |
Genre | Families |
ISBN |
Mapping Property Tax Reform in Southeast Asia
Title | Mapping Property Tax Reform in Southeast Asia PDF eBook |
Author | Asian Development Bank |
Publisher | Asian Development Bank |
Pages | 192 |
Release | 2020-12-01 |
Genre | Law |
ISBN | 9292624962 |
This publication presents an analysis and recommendations to improve the efficiency of tax systems in developing Asia in mobilizing domestic resources to achieve the Sustainable Development Goals by 2030. It identifies key elements for broader policy discussions on opportunities for reform and improvement based on current policies and implementation guidelines in Cambodia, Philippines, Thailand, and Viet Nam. The analysis focuses on the design of tax that is geared toward increasing domestic resource mobilization and ensuring the effectiveness of its administration. The publication can serve as a basis for comparing, evaluating, and improving the performance of property taxation in developing countries.