The Application of Tax Laws as Measures for the Suppression of Corruption
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Abstract
Corruption remains unsolvable problem in Thailand as the current criminal sanction is proven to be insufficient to tackle this problem, which continues to affect and repress Thailand’s economic development.
This research finds that (1) corruption is an economic crime where (2) criminal’s motive to illegally seize pecuniary benefits from others, (3) cannot be disincentivized by punishment through fines and forfeiture of property. Hence, (4) imposing tax measures, such as treating any kind of gratification as taxable income, can significantly increase the cost of corruption, (5) criminal procedures on alleged corruption remain subjected to intervention, and (6) whistleblowers are reportedly threatened by alleged wrongdoers. Therefore, responsible government agencies and the Thai Revenue Department should cooperate to strictly enforce both criminal and tax sanction, so Thailand can restore its losses of fiscal budget and promote law obedience and social justice.
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References
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