Excise taxation of non-alcoholic beverages in Thailand: products, approaches, rates and administration

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Abstract

The system of excise taxation for non-alcoholic beverages in the Kingdom of Thailand is structured in such a manner that its impact is discriminatory towards several sectors, or categories within the non-alcoholic beverage market. Certain aspects of the administration of this excise tax also appear to lack clarity and transparency, which are two important aspects of what would be considered ‘accepted best practice’ in modern tax administration. The taxation of certain beverages is also significantly impacted by external excise policies, particularly the price sensitivity lists which monitor retail pricing for certain beverage products and have the potential to reduce the profitability of those excisable beverages.This paper discusses these particular issues, and canvasses possible reform options based on international approaches to non-alcoholic beverage taxation applied to the Thai market context.
Original languageEnglish
Pages (from-to)59-73
Number of pages15
JournalWorld Customs Journal
Volume6
Issue number2
Publication statusPublished - Sep 2012

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