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The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective

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  • Vorakanlaya Natpraypant
  • Norin Arshed
  • David Power

Abstract

On 26 April 2016, Thailand introduced new tax evasion legislation which was enacted by Parliament in April 2017. The Act amended previous anti-money laundering legislation, transferred prosecution of serious tax evasion cases from the Revenue Department to an anti-money laundering unit and permitted the seizure of an accused’s assets once criminal proceedings had been initiated. Drawing on institutional theory, our study examines why this legislation was introduced. It focusses on the formal institutions and legitimacy. Specifically, it reports on 35 interviews with a range of stakeholders to ascertain their views about the reasons behind this legal change. The results suggest that external and internal legitimacy concerns acted as catalysts for the change. These results have practical implications for those investigating the issue of tax evasion and policy implications for those examining whether legislation will impact the incidence of tax evasion within a country.

Suggested Citation

  • Vorakanlaya Natpraypant & Norin Arshed & David Power, 2024. "The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective," Accounting Forum, Taylor & Francis Journals, vol. 48(1), pages 121-147, January.
    • Handle: RePEc:taf:accfor:v:48:y:2024:i:1:p:121-147
    DOI: 10.1080/01559982.2022.2092813
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