Taxation on private tutorial schools in Thailand currently receives a lot of attention due to massive income after its huge popularity among students as well as a number of such schools nowadays. At present, tax payment from these schools is exempted due to the worry that it could be a burden to students. However, there has never been a serious study of the real effect of tax collection and where the burden goes to. The objectives of this study are threefold. Firstly, this study aims to investigate the determinants of private tutorial demand and to analyze the price elasticity of participation by a Logistic econometric model. Secondly, effects of taxation on student participation behavior and Consumer Price Index are analyzed. Thirdly, partial equilibrium method is used to analyze tax burden. Results show that private tutorial demand depends on household income, student’s academic performance (GPA), school type and education level, and residential location/area. The results also show that the price elasticity of participation is inelastic, only -0.5396 countrywide. Such estimated figure reveals that students are not sensitive to a change in tutorial fee. Tax burden on students stays between 0 and 521 million baht while it goes between 0 and 500 million baht to the schools depending on the elasticity of supply. In addition, they also show that the government will receive more than 500 million baht of tax payment from these schools. Both students and private tutorial schools bear the burden of this tax revenue.
