Personal Income Tax, A Case Study on Tax Allowance for Married Couple

Abstract

This research of personal income tax, case study of tax allowance for married couple has the following objectives (1) the appropriate income tax allowance for the married couple in according to the Revenue Code of the personal income tax (2) to analyze problems and legal gaps regarding  he allowance of personal income tax and (3) to propose the guidelines for improving the law on personal income tax allowance for the married couple.

This research is a qualitative research compesing of the study of The Revenue Code of Thai laws and related International laws, legal textbooks, governmental orders, regulations and guidelines for tax payments as well as other thesis in order to analyzed and synthesized the tax allowances for the married couple.

The study found that The tax allowance is not suitable for the current economic situations because price of goods are higher. These can increase the expenses of the family whether children or family member. The tax allowance can be considered as financial help for many married couples. The way to develop the tax structures in this research should lead to the family’s stability and finally to national stability because family is the greund social institute of the nation leading to stability of the family institution in the future .