System development Inheritance Tax Particularly with respect to housing and land by the land and building tax draft.

Abstract

Thailand's economic and social development over the past decades has seen the "disparity" in economic, social, or political terms continue to coexist with the Thai society. Fiscal instruments are one tool to help equality of people in society. The government can carry out both revenue and tax revenue collection policies. "Property tax" is a tool to reduce. Inequalities occur in society. And it can also generate revenue for the state as well. The countries of the world whether they are developed or developing countries. This type of taxation has been collected while Thailand has no real property taxation. Presentation of government tax reform especially tax on land and buildings and inheritance tax is an interesting point. How will these two types of taxation affect the economy and the people? Which group of people will pay tax? And who would benefit from such a tax? This article will begin with a picture of the concentration of wealth in Thai society. To know how the ownership of people in Thailand is characterized by the concentration or distribution. The second part is the tax on land and buildings. This will discuss the principles and rationale for land and building taxation, and the consequences of land taxation. The third part is related to the tax on inheritance by referring to the principle of legacy taxation. Legacy inheritance in Thailand and the consequences of inheritance levy. The final section will discuss the views on land and buildings taxes and inheritance taxes.