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The purposes of this research were 1) to verify the effects of tax planning efficiency on competitiveness of Board of Investment Firms (BOI) in Thailand and 2) to test the effects of government support on the relationship between tax planning efficiency and competitiveness of BOI firms in Thailand. A questionnaire was used for collecting data from 165 executive accountants of BOI firms in Thailand. The statistics used for analyzing the collected data were multiple correlation analysis and multiple regression analysis. The results of the research revealed that 1) tax planning efficiency, in the aspects of maximized tax benefit, prevent contingent liabilities, and minimized cost had positive relationships and impacts on competitiveness and 2) government support had not impact on the relationship between tax planning efficiency and competitiveness. The contribution of this research is a guideline to identify tax planning policy, including pay attention and follow new update tax law continuously, and then it will be maximized tax benefit and minimized tax cost efficiently. It results in enhance competitiveness finally.
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