Registered tax examinations comprehensive guide: History of Thailand Tax Thought for the tax consolidated

Document Sample
Registered tax examinations comprehensive guide: History of Thailand Tax Thought for the tax consolidated Powered By Docstoc
					Registered tax examinations comprehensive guidance on: the history of Thai tax
because of tax ideas integrated

  registered tax examinations integrated
  History of Thailand by (1815 ~ 1890) is half of the 19th century created the golden
age of German Finance one of the three stars. The representative of the "public
finance textbooks" and "finance order that" and so on. Thai history that the national
economy and finance is a result of an organic cycle, relationship between the national
economic cycle and fiscal itself is "self-consumption means of reproduction" theory.
The basis of this theory, proposed the "theory of reproduction tax", that "negative tax
revenue generated power, generate revenue administration, tax administration and
then a negative force." Meanwhile, in his view, the state finance administration has
three functions: First, be Key Periods of national life; second, to maintain the life of
the order; third, by itself, "reproduction" on their own economic power consumption.
He raised from the third function of the production of national expenditure and
revenue reproduction theory. Therefore, the history of Thailand for the idea that
countries take a common desire to impose a tax and regulatory tax liability, tax should
be assigned to the people and the state information and services provided by the same
material. Tax shall not impede the individual capital formation. Responsible for their
own capital formation by the economic power of taxation is the national wealth. All
people should be state tax, but the state should provide material information to all the
people and services. When this form of input and output sound organic cycle and
strong, the country's economic strength will increase. History of Thailand due to
reproduction on taxation theory, put forward three tax principles: (1) economic
principles: tax income must be generated as the source of capital, not class, and
capital itself, but may not impose heavy taxes in order to prevent the formation and
accumulation of capital. (2) financial principles: tax may not exceed the total actual
demand. Tax administration should be to minimize the charges. Inclusion of taxes in
the state treasury as expenses before, should be effectively used to reduce losses and
waste. (3) economic principles: the tax point of view of reproduction, that "the
economy - tax - Economy - Taxation" benign organic reproduction cycle and taxes. /