Engage Analyze Inform
6
POLICY WATCH
www.thailandfuturefoundation.org
/ / /
2557
2
THAILAND FUTURE
3
...
13 45 1 45
2
3
12
() ()
()
( 2014)
( )
1 International Estate and Inheritance Tax Guide 2013 Ernst & Young ASEAN Tax Guide KPMG International
1
2
6
THAILAND FUTURE
4
10% 1 5
10% 50
10%
7-8
3
THAILAND FUTURE
5
9 13 3 (55%)
(50%) (45%) 10%
( 4%)
18
7% 30%
550 50 10%
41 4%
(36%) 5 2010-2015
2
offshore
2 HM Revenue and Customs, UK No safe havens: Our offshore evasion strategy 2013 and beyond
4
5
THAILAND FUTURE
6
SME
2014
SME 100
20% 20 80
10% 8 72 10
3.45% 74
10% 7 100
67 33 SME
15
6
Note: SME 20% 10% 15% , 10 2.95%
THAILAND FUTURE
7
10%
7-8
50 SME
( 88 ) 3
3 Worldwide Governance Indicator World Bank
www.thailandfuturefoundation.org
. 02 264 5481-3 02 264 5480 Email: [email protected] www.thailandfuturefoundation.org
()