Social Enterprise is arguably one of the mechanisms for sustainable development as it seeks to keep balance between creating wealth and solving social problems. Although the Thai government has now placed emphasis upon promoting SE, the direction it is taking apparently brings about cause for concern, particularly in relation to the legal definition of SE and measures to support the success of SE. This paper found that the path to the promotion of SE in Thailand is based on misconception. That is, there have been attempts to define SE as a juristic person only, restricting other forms of business such as sole trader and ordinary partnership from entering the sector. In addition, suggested tax measures for SE are not appropriate for a long-term and sustainable development. This is because they aim to attract entrepreneurs in the short term, and they will not last forever. This paper concludes that a sound understanding of SE among those people involved in this is of necessity, and therefore the path to the promotion of SE in Thailand needs a radical rethink.
(2561). วิสาหกิจเพื่อสังคมในประเทศไทย: ข้อสังเกตบางประการต่อร่างพระราชบัญญัติส่งเสริมวิสาหกิจเพื่อสังคม. วารสารผู้ตรวจการแผ่นดิน, 11(1), 109-141.