TAX INCENTIVES ON WASTE ELECTRICAL AND ELECTRONIC EQUIPMENT MANAGEMENT IN THAILAND

Abstract

The living standard of today’s world has come a long way with technological developments whereby increasingly advanced technology trends to upgrade and change the out-of-date electronic devices to new and more comfortable electronic device to support daily life. It is increasing at an enormous amount of end-of-life electrical and electronic equipment (EEE) which eventually becomes electronic waste (e-waste)/ waste electronic and electrical equipment (WEEE). The enormous rate of WEEE stream that has been generated is fueled by the rapid economic growth and increase demand for EEE is becoming global crisis. Regarding to the environmental management plan, it objects to conserve and recover the resources and environmental quality. The main objectives are to conserve and recover the soil, forest and water resources and water pollution, air pollution, sound pollution and the current waste situation. However, pollution caused by the hazardous wastes has not yet been considered as an important matter. The reason is because Thailand does not have direct or specific legal measures and legislations to manage and control the WEEE and the existing legal measures on WEEE management are still not effective. Consequently, this poor management of WEEE has led to the danger of environmental and human health because the materials contained in the EEE consists of heavy metals such as lead, mercury, cadmium, Brominated Flame Retardants (BFRs), plastics, beryllium which are directly and indirectly affecting the environment and including short-term and long-term human health. Even though Thailand is now trying to announce legal measures in controlling the generating of WEEE at the present, these measures might probably be close to the standard of WEEE controlling and management but it is yet to be covered on how Thai government could be more assertive in conserving natural resources and preventing hazardous effects through reusing, recycling and disposal of WEEE by the current inefficient waste disposal.

            In Thailand, the legal measures on WEEE management and other existing provisions may not be efficient enough to support the government in dealing with the WEEE stream problem presently due to the indirect legal provisions applicable. In addition, most of the relevant legal provisions on the matter which are being enforced could be considered as control and order strategy which in order to conserve the environment may require more action than the standard requirement. In conserving the environment, the government needs the individuals’ participation by using tax incentives measures to persuade the individuals to join the environmental conservation campaign. Moreover, the government should provide proper legal measure to monitor and manage WEEE problem in WEEE life-cycle. Regarding

to this, there are provisions stipulated in the Draft of Electrical Equipment Management and Electronic and Other Wastes Act B.E. …, which introduced by the Pollution Control Department, that would be a solution to tackle the WEEE problem.

          Therefore, this thesis will go through international, foreign and domestic legal principles and regulations relating to the WEEE management and analyze the possibilities and enforceability of the relating principles in handling the problems, including method in solving and improving any relating legal principles to WEEE, especially on tax and economic measures for applying and providing incentives for electronic waste management process.