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ШоѲһԹ

¹ʹ㨵áҹҹǴѧࡵ еҧѹç繾ط á ʶҺѹѵӤѭҡáᵡҧ дѺçҧ ¡ѹͧ

ѨغѹáçҧҧɰԨзҧѧǡѺ ҡçҧüԵҢѡ㹨մվ á ѴǹͧҤԡ صˡ ɵ ͨմվ 65:27:8 ͧ§ѹ 55:36:9 Ъҡáҧѹҡ á 76 ҹ 65 ҹ

ҹçҧѧ ͧҧա鹹ӨӹǹԺ˹觷ѹҡ 㹴ҹſ ǹͧѧ͹ѡɹԧѺʹѡ Ъҡǹ˭ſФҹҧҡ鹹ҹҧҡ

͹աС˹觤 ͧաͧѾ繵Ӥѭ㹷ҧͧҡ 80

ҹҷѰ ҡҳ 1980 Ѱŷ Ѱž͹ ɰԨǡǹ˹觢ͧɰԨš Ѱͧ˹ҷ繼ԷѡЪҪǹ˭ҡҾԷѡ쪹鹹Ъ鹡ҧǹ

ͧɷ ӴҹͧͧȤ͹ҧ٧ºѺ͹ҹ ѧ͹Ѻ· 2000 ֧Ѱ͡价ҧЪҹ ѹ ѡԳͧ ͹ҹá ԡĵͧ ѹẺѰѺѺѰž͹

ͧѡҾоѲɰԨ ջѨʹҹطʵ駷ҹɰԨ

Ǥ á繨شѺû ٹҧäҤͧҤ¹蹴Թ˭繨شѺչ зͧջЪҡ÷ͺʹͧѺç٧㨷ҧɰԨ٧

ͧջѭҵçͧʶ ó¹ ԴҡѨѡ ͧáҡ շ駻ѭҨҡѨлѨ¹͡ ͧҡҧѴФǹ׺ͧҨҡͧФѴ㹵ѹ͡ҧ ѧ§Ѻǹá͡ҡҡ

ҧá Ѳҡ÷á еҧҡҧչӤѭ

ҷҡ èѴ



Ũҡիմ (OECD - Organization for Economic Cooperation and Development ͧͤСþѲҷҧɰԨ ͧҧȢͧȾѲ) ͡ áշԴ 24 ͧմվ ͻ ..2543 30 㹻 2558 §Ѻ¢ͧ

իմշ 34.3

ºѺ¨繤ҧҧѴਹ ¢ͧµӡҡ᷺¹ Ѵǹͧ 18 ͧմվҹ㹪ǧԺըҡ 2536 ֧ 2558

ͧ ´ʹ㨤 йѴǹͧԹԵԺؤŵͨմվշáդ 6 ҡѺͧ ѴǹͧԹؤŸҷáդͻҳ 5 ٧Ңͧ·ҳ 2 ҹ

áշҧ?

֡ŧ仾㹻 2548 ͧ áըѴûٻккͧիմ Ӥѭ ѺкԹؤŸкẺ (comprehensive taxation system) ŴԹŧ§ 4 ͤºлͧѹա§⡧

Ѻշء ԹûѺاúèѴջԷҾлԷԼҡ ѴкẺóҡк෤շѹ support system ШѴкѺ͡Ẻҵðҹǡѹ ҡ

ҵáöٻкըҡͺҵðҹ¢ͧիմ ʶҹóͧդѴ繻ѭ觡ա ͧҡҨз Ҩеͧҡ ТͧѧѧҢͧá شٻҡ

áը֧



С˹觵á ç٧㨷лٻͧеͧҪԡͧիմ

С˹Ѻշ繤ͧҡСͼاʴԡâͧЪҪСҸóٻҧ ͧѴ;ѲɰԨͧ

С˹ èѴշջԷԼͧʴӹҨФöͧѰӤѭ ѧ觺͡кյͧդͺ»ЪҪк§ѧѺ ԩй鹨Ѻ

աС˹觡ҵá political will ͤöФ蹢ͧѰŷдԹº·繻ªʴԡâͧҸó ҨҡçҹҡçӹҨҡҧǹͧѧ

..ط ѹͪ ѰѰ ҨйºѺիմ 20 ͡ҧ 2560 ͧʴѹա˹㹡ûЪШӻբͧӹѡҹСþѲҡɰԨѧ觪ҵ ԴἹ 12 µ ?....º鹡իմ? ͧŴ ɰԨѺ͹¹ѵ Ժ 5 ͻ ͧǧ ѹѺѻͧԧҹ

ѹ 24 ԧҤͧ Angel Gurria ŢҸԡâͧիմҾ ..ط ѹͪ բǹҡѹͧҧѰ¡Ѻիմ 㹤ѹǡѹ鹹 Gurria ʴҰ㹧ҹ Amartya Sen Lecture ͧ Globalization, Inequality and Thailand 4.0 Сǵ͹˹ իմըçþѺ ͹ѺիմշӡѺ§ա 2-3 š

¹ѧҡûٻкըǹ˹觢ͧçä;ɴѧ ¨лʺ͹á


˹ 16


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