Corporate Income Tax Expenditures in Thailand


รศ.ดร.ศาสตรา สุดสวาสดิ์, นายภาวิน ศิริประภานุกูล


Thailand and The World Economy


This study shows that the amount of corporate income tax expenditure measures has been increasing rapidly since 2011, especially those related to short-term economic stimulus measures. Additionally, the volume of corporate income tax expenditure has seen a substantial increase. In 2015, the corporate income tax expenditure estimates of Thai corporations listed on the Stock Exchange of Thailand (SET) and in the Market for Alternative Investment (MAI) were quite substantial at about 117,343 million Baht (55.40 percent of the estimated corporate income tax revenue without any tax expenditure.) Even when taking a temporary reduction of the statutory corporate income tax rate into account, the size of the estimated corporate income tax expenditure in Thailand is still considered large at about 49,483 million baht.

(2561). การประเมินการลงทุนในตลาดหุ้นที่รวมเข้าด้วยกันในมุมมองด้าน Cointegration และ ประโยชน์จากการกระจายความเสี่ยง:กรณีตลาดในเอเซียตะวันออกเฉียงใต้. Journal of Applied Economic Sciences, 2561(2(56)), 543-548.