ปัญหาความไม่ชัดเจนของกฎหมายและช่องทางหลักเลี่ยงภาษีสรรพสามิตสำหรับสินค้ารถยนต์ / ฤทัยรัตน์ เมืองแก้ว = The problems of an ambiguity of law and the method of tax avoidance of excise tax on automobile / Ruthairut Muangkiaew
Automobiles that are defined for imposition by the Excise Tax Act B.E. 2527 and Excise Tax Tariff Act B.E. 2527 that are burden in paying excise tax. Because the automobiles are luxury products that benefit a certain state of affairs. At present, revenue from excise tax for automobiles is currently regarded as the care of the excise tax. The income tax increases for automobiles and for many years in fiscal year 2554 can store up to 92,843.89 million baht, which is ranked as the second product of the excise tax. According to the study of the excise law for automobiles, taxation is also a problem for several reasons in terms of clarity of the law. The particular problems arising from the use of various ways. To avoid paying tax; as a result, the state had lost a lot of money. If these issues are resolved, the restructuring of the excise law, the rules and guidelines would be clearer. In order to reduce the performance of government officials in tax collection and to reduce the use of various ways to avoid paying tax of a tax obligation. As a result, an income tax collection which already has a very high efficiency would be able to be taxed fairly and in accordance with the principles of a good taxation system. It is beneficial to national development.
