Preliminary Proceedings of the International Conference on Economics, Finance & Business, Madrid

TOURISM TAX INCENTIVES: EVIDENCE FROM TAXPAYERS IN THAILAND

JUTHATHIP AUDSABUMRUNGRAT, USARAT THIRATHON

Abstract:

This study investigates the factors influencing personal income tax planning through the utilization of tourism-related tax incentives among taxpayers in Thailand. Using a sample of 524 respondents, the data were analyzed using descriptive statistics, correlation analysis, and logistic regression. The findings indicate that individual taxpayer characteristics play a significant role in shaping tax planning behavior. Specifically, age, educational attainment, income source diversity, and the number of tax allowances are significant determinants of tourism tax incentive utilization. The results suggest that younger and more highly educated taxpayers, as well as those with multiple income sources and a greater number of tax allowances, are more likely to utilize such incentives. These findings provide valuable insights for designing tax policies that align with taxpayer behavior, particularly in developing countries. Moreover, the results of this study support relevant agencies in promoting the use of tax incentives to sustainably stimulate domestic tourism in the future.

Keywords: Tourism Tax Incentive, Personal Income Tax, Tax Planning

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