The Policy Analysis of Corporate Income Tax Collection of Thailand and Singapore in 2010-2018
Keywords:
นโยบาย, ภาษีเงินได้นิติบุคคล, บริษัทจดทะเบียน, ความสามารถทางการแข่งขัน, ประเทศไทยAbstract
The present study is a documentary research that purposes to study the policy of corporate income tax collection of Thailand and Singapore in 2010-2018. It also aims at studying policy approach for promoting competitive competency of corporate income tax collection in Thailand. The results of this study are: there are 1,220 the registered juristic person establishments as public company limited in the whole country in 2018. During 2010-2013 the number of registered public company limited increased. The number in 2014-2018, however, dropped 20 percent and 17 percent in Thailand and Singapore, respectively. The last section of this paper provides a comparison between the approach of exempting 10 percent withholding and giving dividend for the benefit to be taken out of the country. The results of the comparison can be used by the government agencies involved to promote the privileges of investment in a sector such as Industrial Materials & Machinery. The Government and The Securities and Exchange Commission should promote and encourage more companies in the private sectors to establish themselves as a register juristic person in The Stock Exchange of Thailand.
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