Relieving Tax Barriers Affecting the Development of a Voluntary Carbon Credit Market in Thailand
Keywords:
Carbon credit, Tradable pollution permits, Environmental taxAbstract
This research aim includes the study of concept, principle and any measures affecting the development of a voluntary carbon credit market, tax law measures relating to a voluntary carbon credit market in Thailand, Republic of Korea, People's Republic of China, British Columbia, New Zealand and propose guidelines for relieving tax law barriers affecting the development of a voluntary carbon credit market in Thailand. As the research method made in the form of documentary research in Thai and foreign languages.
The research found that it is not only the basic principles of carbon credit trading, but also the above countries have different voluntary carbon credit market tax legislation.
Recommendations from the research are the guidelines for relieving tax law barriers affecting the development of a voluntary carbon credit market in Thailand consists of two considerations. Firstly, factors that considered in the mitigation of tax legal barriers. Second, developing the potential of project owners and a buyer in a voluntary carbon credit market.
References
รายงานวิจัยฉบับสมบูรณ์ที่ได้ระบบสืบค้นโครงการวิจัยของมหาวิทยาลัยสงขลานครินทร์ หรือ https://prpm.psu.ac.th/uploads/final/LAW6204002S-Final_256 40224_104727.pdf
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References
A research report retrieved from Prince of Songkla University's research project search system or at the website https://prpm.psu.ac.th/up loads/final/LAW6204002S-Final_256 40224_104727.pdf
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