The Complexity of Tax Simplification: Experiences from Thailand

Tax simplicity is an important part of a tax system. There have been many attempts to improve tax simplification in different countries, and some of them are successful, but not all. Thai tax authorities attempt to simplify tax in terms of increasing fairness, decreasing problems of tax avoidance and tax evasion, amending the tax law, creating good tax administration and increasing the efficiency of communication with taxpayers. These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.