Factors Affecting to Buy Products or Services for Tax Deduction under the Economic Stimulus Measure “Shop Dee Mee Khuen 2023”
Keywords:
Tax Deduction, Personal Income Tax, Economic StimulusAbstract
This research aims to study the factors influencing the decision to utilize tax deduction benefits under the "Shop Dee Mee Kuen 2023" economic stimulus measure. A random sample of Thai individuals liable for personal income tax in 2023 was selected, including both those who did and did not utilize the tax deduction benefit in 2023. Data was collected using 420 questionnaires and analyzed using a Logit Model. The findings indicate that the following factors influence the decision for tax deduction among income earners: age, monthly personal income, tax planning behavior, awareness of the measure, understanding of the measure, and convenience. The convenience factor was further broken down into the adequacy of the number/type of participating stores and the ease of the tax filing process to claim the benefit. Regarding the services provided by the Revenue Department, respondents emphasized the transparency of the officials’ procedures. The findings of this research can be utilized by relevant agencies to improve government programs to effectively cater to all sectors.
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