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[경제] - Public Revenue and Spending Assessment : Promoting an Inclusive and Sustainable Future – Chapter 2 : Revenue Mobilization
태국 국외연구자료 연구보고서 - World Bank 발간일 : 2023-06-01 등록일 : 2023-06-02 원문링크
Over the last three decades, Thailand has made little progress on revenue mobilization. In 2019, the revenue to GDP ratio was 21 percent, which was low relative to peers. Revenues declined further due to the pandemic, and absent a significant increase they will be inadequate to meet future spending needs. Tax collection of 15.7 percent of GDP remains considerably below the efficiency frontier given Thailand’s income level and the structure of its economy, with an estimated tax gap of 5.6 percent of GDP. Moreover, the tax system on its own does little to promote equity. More progressive taxes such as personal income tax and wealth taxes provide a relatively small share of the overall tax take, while low levels of compliance and high rates of informality raise the potential for horizontal inequities. This chapter analyzes Thailand’s tax performance and potential, compared with international benchmarks, and identifies the scope for tax policy and administration reform. It assesses available options to increase tax collection, which as shown in Chapter 1 will be necessary to maintain long-term fiscal sustainability if Thailand is to meet elevated spending needs over time. This chapter begins with an overview and benchmarking of Thailand’s tax performance, and a ‘top down’ estimation of Thailand’s tax potential and the corresponding tax gap, based on cross-country analysis. It then provides a detailed ‘bottom up’ analysis of each major tax component, including VAT, excise tax, income taxes, and wealth taxes, identifying reform priorities and estimating the potential revenue gains associated with each.
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