LEGAL MEASURE IN TAX COLLECTION FROM THE TOURISTS
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Abstract
Tourism plays an important role in driving the economy around the world and Thailand has developed the potential of competition in the tourism business and the number of tourists coming to travel in Thailand continuously, making Thailand become a country that has income from tourism. The said tourists use and benefit from the natural resources and the environment of Thailand without collecting taxes from tourists to bring income to the development of the country. While in many countries such as Japan, Netherland, Malaysia have various forms of tourist taxation. When considering the tourist tax collection from the example of each country, it is possible to collect tourist tax in Thailand. Which causes the state to have additional incomes for national development and for further Tourism administration and development by virtue of the National Tourism Policy Act B.E.2551
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