การศึกษาผลกระทบด้านความเป็นธรรมทางการกระจายรายได้จากการปรับปรุงโรงสร้างภาษีเงินได้บุคคลธรมดาต่อประเทศไทย: กรณีศึกษาชั้นเงินได้และบัญชีอัตราภาษี พ.ศ. 2560

Authors

ศ.ดร.พลภัทร บุราคม, นายอานนท์ เทพสำเริง

Published

วารสารรัฐประศาสนศาสตร์

Abstract

The objectives of this research are listed below ; namely, (1) to study the
levels of income distribution achieved as a result of the structural reform of personal
income tax in Thailand in 2017 ; (1.1) policy context level (1.2) policy possibility level,
(1.3) policy process level ; (1.4) policy performance level , (2) to study the comparison
of inequality in income distribution between 2015 and 2017 ; (2.1) tax incidence
analysis , (2.2) GINI coefficient ; (2.3) effective tax rates ; (2.4) income distribution before
and after reform of personal income tax in Thailand , and (3) to conclude and offer
suggestions regarding the reform of personal income tax in 2017
QUALITATIVE FINDINGS : (1) Policy context level: senior executives are
aware of the necessity to reform the new personal income tax structure because of the
changes in the Thai economic system. The policy formulation is veritably explicit in all
the rules and tax rates applicable. For instance, increased allowances, decreased
unnecessary deductions and an adjusted tax base were all planned to increase the level of fairness in society. The response of people’s demands as a result of the study
could certainly enhance the level of justice in terms of income distribution in Thailand;
in addition, the finer details of tax collection management have to take into account
the increasing demands of Thailand society as a whole. (2) Policy possibility level:
senior executives are well aware of the benefits of the best possible policy that could
be practiced. Therefore, at present the number of officers is sufficient to practice the
implementation of taxation through central information technology. The budget
allocated for the reform of personal income tax structure in 2017 led to sufficient
numbers of officers being fully prepared. (3) Policy process level: responsible persons
were assigned for explicit policy implementation so that the difficulties associated with
taxation rules could be substantially decreased by specifying a tax base for each
location. However, the skillset of officers in each location was found to be insufficient
because of the lack of experienced officers for new taxation management in each
location. These officers should be trained more intensively, including in the field of
budget allocation that is still incomprehensive in some locations that are affected by
the incentive shortage for officers to practice; in addition, information technology
systems are still not effectively connected to the central office. (4) Policy performance
level after taxation: tax receivables were noticeably decreased as tax payers could
access the tax system more easily. The number of tax litigation cases was brought
down according to this reduction in tax receivables, which led to a substantial reduction in cases of tax litigation. The bottom line is that the number of cases of tax
evasion is still virtually the same, or has only slightly decreased because of generally
improved factors of taxpayer behavior. As a result, the Revenue Department did not
adjust the tax cost upward, and has effectively maintained the previous tax cost.
QUANTITATIVE FINDINGS : the income distribution level after personal
income tax payment in 2017 was compared with that from both before and after the
distribution of collected personal income tax. Households of all income classes
managed to better adjust to the inequality of income distribution, and there was a shift
in tax incidence towards the households with the highest income This clearly indicates
the policy’s effectiveness in addressing the problem of income distribution by providing
more fairness in taxation for all Thai citizens. Next, the Gini coefficient was compared
from the data obtained before and after the distribution of collected personal income
tax. The results indicated that overall, the equal income distribution of personal
income tax in 2017 in Thailand was vastly improved because the Revenue Department
has formulated an effective cost deduction policy. A policy of increasing the
allowances expanded the tax base to people in the middle income bracket, and
exempted people in the low income bracket from paying tax. Accordingly, the Gini
coefficient was adjusted in a positive direction along with the equality of income
distribution. After that, the analysis of the Gini coefficient of regular income in each
year was completed. The results showed that the equality in income for every year analyzed, and income per month of households had actually increased. Consequently,
it can be deducted that the structure of personal income tax reform in 2017 was vital
to shift personal income tax incidence to households of the highest income, which is
highly appropriate when comparing it with those households who receive a low and
middle income (the highest percentage of Thai households). It can logically be
concluded that a higher level of equality was achieved through the reforms in personal
income tax in 2017.

การศึกษาผลกระทบด้านความเป็นธรรมทางการกระจายรายได้จากการปรับปรุงโรงสร้างภาษีเงินได้บุคคลธรมดาต่อประเทศไทย: กรณีศึกษาชั้นเงินได้และบัญชีอัตราภาษี พ.ศ. 2560. สถาบันบัณฑิตพัฒนบริหารศาสตร์, การประชุมวิชาการระดับชาติด้านรัฐประศาสนศาสตร์ (80-90).