DENIS USHAKOV

TAXATION

Taxation is one of the most important conditions of Thailand’s economic system development, of its investment attractiveness development and increasing. Otherwise taxation is a very important part and tool of effective social policy, which impact on the quality of social living is great and in the same time, on local and international business activity and intensity.

This course is designed to give a solid base of the principles of taxation and the taxation practices applied to business and individuals. It deals with topics such as gross income, deduction and losses, property transactions and paying periods and methods. Students are introduced to tax laws, results of tax research and its applications in business. 

 Course description:

This course is geared toward students with a basic understanding of the issues involved in taxation, tax planning and tax decisions making. Learners will have an opportunity to think about the fundamentals of taxation, about the modern tax system of Thailand (in comparison with national tax systems of foreign countries and international unions). They will be able to transfer their knowledge of finance market to the context of taxation, of business and social regimes of the modern country.  

Topics include the features of modern taxes, the structure of Thai taxes, the proper taxes in Thailand, Thailand’s national strategy in taxation, taxation’s development in the global scales. The case studies, actively using in the learning, are based on Thailand’s laws and official documents and forms, using in Thailand.

MAIN TOPICS

Introduction in taxation 

Terms and conditions of taxation in Thailand

Income tax

VAT

Specific Business Taxes

Taxation of foreign companies and citizens in Thailand

Revenue department of Thailand and Thailand’s fiscal strategy

Tax planning and tax laws violation spread in Thailand

Problems and perspectives of Thailand’s taxation development

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