MMI Research 20

The Effect of Value Added Tax for Merchant Marine

by Ms.Wannapa Wadbunleang in 1998 *(The Full Text view in Thai Language only)*


      Today Thai economy is fall down.Thai government might solve the problem by ask some help from International Monetary Fund-IMF to cause Thai government must follow International Monetary Fund's conditions. One important of all is that Thai government must increase Value Added Tax from 7% that effect for many duty in Thailand include Merchant Marine that is important for developing International trade.

     This research aims at studying the effect of the increase the Value Added Tax to 10 % for many kinds of dudy example, port shipping International Freight Forwarder. The only one duty that non effect is shipping. Many duty are effect by increase the Value Added Tax to 10 % especially International   Freight Forwarder.

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