ศึกษาแนวทางการจัดเก็บภาษีสรรพสามิต กิจการโทรคมนาคมอย่างเป็นระบบ
by สมคิด เลิศไพฑูรย์
ศึกษาแนวทางการจัดเก็บภาษีสรรพสามิต กิจการโทรคมนาคมอย่างเป็นระบบ | |
สมคิด เลิศไพฑูรย์ | |
สำนักงานศูนย์วิจัยและให้คำปรึกษาแห่งมหาวิทยาลัยธรรมศาสตร์ | |
2013 | |
สำนักงานศูนย์วิจัยและให้คำปรึกษาแห่งมหาวิทยาลัยธรรมศาสตร์ | |
The study project of “Systematic collecting Excise Tax in Telecommunication” objectives is to understand the principles of collecting, the collecting method, and the benefit of collecting excise tax. The study of success cases in the foreign countries will also be included in the report. The research methodology will be in both qualitative and quantitative such as literature review, field data collection, conferences, seminars, and brainstorming. The result was composed of many areas of study. First, industrial structure in the telecommunications, numbers of operators in industry, numbers of users are as follow. The fixed line / basic are included three major players namely TOT Public Company Limited, True Corporation Public Company Limited (PTT), TT & T Co., Ltd. (Thailand). The mobile operator is divided into two groups. The first group is Entrepreneurs with their own self network such as TOT Public Company Limited, CAT Telecom Public Company Limited (Thailand). The group of entrepreneurs under license from TOT and CAT are as follow Advance INFO Service Plc, Total Access Communication, and True Move Company. There are also another 24 companies in the industry. From the numbers of players, we can infer that market structure is competition in Oligopoly. In 2555, there are 6.39 million fixed line subscribers and 44.1 million mobile phones. The consumer behavior is more likely to use less and less of the fixed line telephone. While there are tendency to use more and more mobile phones instead. The operator simply has to meet demand in a variety of formats, depending on the mobile Internet, social media, entertainment application, and online commerce, happening every day. The result of collecting data on information of previous collecting excise tax is as follow. The excise tax from those of telecommunications’ licensee or concession granted under section 4 of the Excise Act 2527, the government could collect up to 50 percent of the income of operator, which remains in force. However, government collected at the 10 percent rate between the years 2546 to 2550. Then in 2550, the rate has reduced the rate to 0 percentages. Office of the National Broadcasting and Telecommunication Commission (NBTC) was established in 2553. The objectives of NBTC are to oversee the allocation of spectrum to be as fair and promote competition. Moreover, it should help Industry to develop a modern, internationally comparable. The revenue of NBTC is from the spectrum auction for frequency use and licensee fee. The income of NBTC will be used in the operation of the NBTC and the rest would return to the government. The study data was used to set the excise tax is as follows. First issue, the collection of NBTC’s revenue aims to supervise the industry progresses, and is developing the telecommunications industry up to date. It does not answer the financial stability of the government at present or in the future while country’s resources are used. The second issue is the government needs to raise additional revenue for national development and due to high demand and the need to develop in many different ways. The third issue is the overall collection rate for the mobile phone does not exceed 10 percent of the using cost. There are 7 percent on the value added tax, so excise tax could charge up to 3 percent. It is the same rate ASEAN countries will be charged in most cases. In fact, some countries have higher collection rates. Four issues are the effects of collecting excise tax will have little impact for consumers due to the elasticity of demand is in the range of 1.41 to 3.3. |
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การจัดเก็บภาษี
ภาษีสรรพสามิต กิจการโทรคมนาคม ภาษีธุรกิจโทรคมนาคม โทรศัพท์เคลื่อนที่ |
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รายงานวิจัย | |
Text | |
application/pdf | |
tha | |
เอกสารฉบับนี้สงวนสิทธิ์โดยสำนักงานศูนย์วิจัยและให้คำปรึกษาแห่งมหาวิทยาลัยธรรมศาสตร์ ห้ามทำซ้ำ คัดลอก หรือนำไปเผยแพร่ตัดต่อโดยมิได้รับอนุญาตเป็นลายลักษณ์อักษร | |
สงวนสิทธิ์ในการเข้าถึงเฉพาะบุคลากรของมหาวิทยาลัยธรรมศาสตร์ | |
https://repository.turac.tu.ac.th/handle/6626133120/43 |
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