DEVELOPMENT OF ENVIRONMENTAL TAX LAW FOR THE LIQUOR MANUFACTURING INDUSTRY IN THAILAND: AN APPLICATION OF THE IEET-V2 MODEL
Keywords:
Environmental Tax Law, Excise Tax, Liquor Manufacturing Industry, IEET-v2 ModelAbstract
This research article aimed to: 1. analyze the structure, mechanisms, and limitations of excise and environmental laws related to the alcoholic beverage production industry in Thailand; 2. examine environmental legal measures and economic instruments in the Federal Republic of Germany, Japan, the United States of America, and the Kingdom of Sweden through a functional comparative law approach; and 3. propose guidelines for developing environmental tax laws for the alcoholic beverage production industry in Thailand. This study employed qualitative legal research. Data were collected through in-depth interviews with 28 key informants and a focus group discussion with eight experts, all purposively selected based on their experience and expertise. The research instruments consisted of document and statutory analysis forms, semi-structured interview forms, and focus group discussion guidelines, all of which were validated for content validity. Data were analyzed using statutory and legal principles analysis, functional comparative analysis, law and economics analysis, and thematic analysis. The trustworthiness of the findings was verified through triangulation.
The findings revealed that 1. Thai law faces problems in three dimensions. Structurally, excise, environmental, and factory laws differ in their objectives, legal authority, and responsible agencies, resulting in a lack of mechanisms for integrating production, taxation, and pollution-emission data. In terms of mechanisms, the excise tax on alcoholic beverages does not yet link biochemical oxygen demand (BOD) and chemical oxygen demand (COD) levels to tax liabilities. Regarding limitations, five gaps were identified: legislative objectives, tax bases, timing of legal implementation, positive incentives, and revenue allocation. 2. The foreign legal systems examined shared four characteristics: the imposition of obligations based on actual pollution levels, transparent information systems, verifiable remedial mechanisms, and appropriate transition periods; and 3. The study proposes the Integrated Environmental Excise Tax Model (IEET-v2), comprising a tax base linked to BOD and COD levels, tax incentives, a restoration fund, an inter-agency data system, public disclosure of information, a three-year transition period, and an integrated data protocol. The model is designed to internalize pollution costs into business costs while operating within the principles of the rule of law, proportionality, and state fiscal discipline.
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