Chansarn, Thanyakorn. “Effectiveness of ’VAT refund for tourists’ policy in stimulating expenditure of foreign tourists in Thailand (Thai)”. Asia-Pacific Journal of Science and Technology 14, no. 4 (April 19, 2017): 244–257. accessed April 22, 2026. https://so01.tci-thaijo.org/index.php/APST/article/view/83416.