Formation of Thai government policy of taxation online brandname bag in 2019

Abstract

This research aims to study the Thai government’s policy formation in taxing brand name bags in E-commerce and Online Selling
in 2019. Studying the Origin and Process of The Policy formation since 2019, by interviewed 10 key informants, includes the entrepreneurs and consumers of online brand name bags. This is a qualitative research under the political science idea. The studied found that the Online Selling especially on brand name bags has cost the Government huge income loss. Because there are loopholes in bringing non - taxable products into Thailand. And In terms of laws and practices there still don’t have Guideline or the process of checking. But use a random inspection by the customs officer. and lack of announcing and publications to the publics that lead to communication problems. and the error in the policy.