@article{รึ้้กก์_2021, title={Excise Tax on Electronic Cigarettes }, volume={6}, url={https://so06.tci-thaijo.org/index.php/lawcrru/article/view/250152}, abstractNote={<p>            The products that cause harm to health require special supervision from the state because they can cause maltreatment to the consumers and others without regulatory measures. A product that is widely known and used is a cigarette and other types of baccy such as tobacco. The key tobacco control measure that has been in force for more than 83 years in Thailand are the price and tax measure. In other words, an excise tax is a regulation to reduce the amount of those consumptions. However, there is a development of new products such as electronic cigarettes and electric hookahs, which the current laws are unable to effectively apply to electronic cigarettes. Therefore, in order to collect tax efficiently, the laws need to be up-to-date and also apply with new products.</p>}, number={1}, journal={CRRU Law, Political Science and Social Science Journal}, author={รึ้้กก์ จัสมีน}, year={2021}, month={Dec.}, pages={47–67} }