Miscellaneous 2004

The E-Commerce Tax Losses in Thailand

Source: Australian Tax Forum Journal Article

Published Date: 1 Jul 2004

 
Not only developed countries have been concerned about tax revenue losses due to e-commerce; developing countries have concerns about this form of commerce also. In a case study of Thailand, the result shows that tax revenue losses from e-commerce would be approximately 0.3% of total tax revenues if the sales tax is exempted from all e-commerce transactions. Services, banking and insurance sectors are expected to generate the largest tax losses. However, preventing tax losses is not a sufficient justification for the imposition of a new tax into the Thai tax system; other criteria such as efficiency, equity, and administrative costs should be considered. This study elaborates on these criteria and argues with current technological know-how, imposition of a new 'e-tax' into the current Thai tax system could increase horizontal and vertical equity, but it would necessitate large administrative costs which could render the tax impractical.
Author(s)

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2004

Share this page