Duties and Rights of Taxpayers under the Constitution of the Kingdom of Thailand B.E.2560

Abstract

The Constitution of the Kingdom of Thailand B.E. 2560 does not specify the rights of taxpayers, particularly so it may not emphasize the rights of taxpayers adequately, which leads to an imbalance between duties and rights of taxpayers. It is necessary to study the taxes’ concepts and theories to create a balance between the duties and rights of taxpayers. Furthermore, we also studied how the Republic of France and the United States of America achieved the balance between duties and rights of taxpayers, in pursuance of a plan to analyze and seek suitable methods for Thailand. The research found that Thailand has put efforts to create a reasonable balance between the duties and rights of taxpayers. However, there are some problems regarding the protection of taxpayers' rights in formulating state policies, tax legislation, taxpayers’ understanding of the tax assessment process, tax assessments appeal process, as well as control of the collection and use of tax. Accordingly, it is indispensable for Thailand to create a balance between the duties and rights of taxpayers.