Personal Income Tax , A Case Study on Tax Allowance for Married Couple

Abstract

This  research of personal income tax ,  case  study of tax allowance for married  couple has  the following objectives (1)  the appropriate  income tax allowance for  the married  couple in  according to the Revenue Code  of the personal income tax   (2) to analyze  problems  and legal gaps  regarding  the allowance of personal income tax  and (3) to propose the guidelines  for improving the law on personal income tax allowance for the married  couple.

                This  research is a qualitative  research  compesing  of  the  study  of  The  Revenue  Code of  Thai  laws  and related International laws,   legal  textbooks,   governmental orders, regulations and guidelines for  tax  payments  as  well as  other   thesis  in order to  analyzed  and synthesized  the  tax  allowances  for the married  couple.

                The  study  found  that (1) to study the history and principles of law on personal income tax in the allowance of  married  couple  (2) to study legal measures in Thai  laws  and  International laws (3) to analyze  problems  and legal gaps  regarding  the allowance of personal income tax (4) to propose the guidelines  for improving the law on personal income tax allowance for the married  couple. The  tax  allowance  is  not  suitable  for  the  current  economic  situations  because  price of goods  are  higher .  These  can  increase  the  expenses  of  the  family  whether  children  or  family  member. The  tax allowance can  be  considered  as  financial  help  for  many  married  couples .  The  way  to  develop  the  tax  structures  in  this  research  should  lead  to  the  family’s  stability  and  finally  to  national  stability  because  family  is  the greund  social  institute  of  the  nation  leading to stability of the family institution in the future .