@article{อุ่นใจ_วรภัทร์_2022, title={Legal Measures Related to the Collection of Environmental Taxation: A Case Study of the Collection of Packaging Tax}, volume={6}, url={https://so06.tci-thaijo.org/index.php/lawcrru/article/view/252232}, abstractNote={<p>This independent study is intended to study environmental taxation about packaging tax. Because at present, the law of Thailand have not specifically stipulated in such matters. Only Value Added Tax and excise tax are collected which has a specific purpose of earning and change other behaviors of consumers. But not primarily related to environmental problems. Therefore, it cannot be said that the collection of Value Added Tax and excise taxes is a tool for managing environmental problems from packaging and there is no government agency responsible for collecting environmental tax on packaging.</p> <p>As a result of this problem, Excise Act B.E. 2560 (2017) was enforced. However, such taxation is not considered to be a true packaging tax because the excise tax base also does not cover other packaging that has an impact on the environment in Thailand. Therefore, this legislation should be amended to be inclusive of packaging taxation by amending the definition of the word "packaging" to it and add an excise tariff rate schedule at the end of the Excise Act B.E. 2560 (2017) to cover various types of packaging and set tax rates specifically. The Excise Department should also be in charge of environmental packaging taxation. Because the Excise Department is already a suitable agency for care and taxation and has good expertise in taxation to collect excise taxes that are standardized in environmental protection.</p>}, number={2}, journal={CRRU Law, Political Science and Social Science Journal}, author={อุ่นใจ สิริญญารัตน์ and วรภัทร์ ธานี}, year={2022}, month={Jul.}, pages={185–205} }