TAX MEASURE FOR PUBLIC HEALTH : ON PROMOTING PHYSICAL ACTIVITY
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Published:
Mar 30, 2020
Keywords:
Tax Measure Health Physical Activity
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Abstract
Insufficient physical activity is a key risk factor for noncommunicable diseases (NCDs) and many of Thai people are affected by NCDs. The results from the study found that there are tax measures as a tool to solve such problems in some counties such as Canada and Sweden. Therefore, adopting the principle of the foreign countries such as Canadian laws and Swedish laws in Thai laws would be beneficial to promote physical activities and prevent Non-communicable diseases in Thailand.
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บทความหรือข้อความคิดเห็นใด ๆ ที่ปรากฏในวารสารบัณฑิตศึกษานิติศาสตร์เป็นวรรณกรรมของผู้เขียนโดยเฉพาะคณะนิติศาสตร์ มหาวิทยาลัยธรรมศาสตร์ และบรรณาธิการไม่จำเป็นต้องเห็นด้วย
References
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Easson Alex and Zolt Eric M.,“ TAX INCENTIVES.” World Bank, http://siteresources.worldbank.org/INTTPA/Resources/EassonZoltPaper.pdf
Gostin, Lawrence O. “Global health law”, Cambridge, Massachusetts : Harvard University Press, 2014
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National Institutes of Health, https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3782495/
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Reach Daniel M,“ FITNESS TAX CREDITS: COSTS, BENEFITS, AND VIABILITY.” Northwestern Journal of Law & Social Policy 2012, https://1.next.westlaw.com/Document/Ia01e3485ac6a11e18b05fdf15589d8e8/View/FullText.html?transitionType=SearchItem&contextData=(sc.Search)
Ries Nola M,“ Legal and Policy Measures to Promote Healthy Behaviour: Using Incentives and Disincentives to Control Obesity.” McGill Journal of Law and Health, https://1.next.westlaw.com/Document/Ia28ebc69f3aa11e398db8b09b4f043e0/View/FullText.html?originationContext=docHeader&contextData=(sc.Search)&transitionType=Document&needToInjectTerms=False&docSource=6c1329aa4f2f45f5ba39829757c0991d
Shemilt Ian; /et al., “Economic Instruments for Population Diet and Physical Activity Behaviour Change: A Systematic Scoping Review.” US National Library of Medicine
Shepard Roy J., “Advancing physical activity measurement and guidelines in Canada: a scientific review and evidence-based foundation for the future of Canadian physical activity guidelines.” NRC Research Press, https://doi.org/10.1139/h07-923
Shepard Roy J., “Moving Canadian governmental policies beyond a focus on individual lifestyle: some insights from complexity and critical theories.” US National Library of Medicine National Institutes of Health, https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3033735/
Spence John C; /et al., “Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer.” US National Library of Medicine National Institutes of Health, https://www.ncbi.nlm.nih.gov/pmc/articles/PMC2908091/
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World Health Organization,“ REGIONAL COMMITTEE FOR EUROPE 65th SESSION.” World Health Organization, http://www.euro.who.int/__data/assets/pdf_file/0010/282961/65wd09e_PhysicalActivityStrategy_150474.pdf
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อรรถเกียรติ กาญจนพิบูลวงศ์ และอื่น ๆ ,“ รายงานสถานการณ์โรค ncds ฉบับที่ 2.” สมาคมโรคเบาหวานแห่งประเทศไทย, http://www.dmthai.org/sites/default/files/ncd_nhes_v_2016.pdf
อรรถเกียรติ กาญจนพิบูลวงศ์ และอื่น ๆ ,“สถานการณ์การมีกิจกรรมทางกาย/ออกกำลังกาย
ของคนไทย.” กองออกกำลังกายเพื่อสุขภาพ กรมอนามัย, https://sites.google.com/site/exercisemoph/sthankarn-kar-xxk-kalang-kay
Easson Alex and Zolt Eric M.,“ TAX INCENTIVES.” World Bank, http://siteresources.worldbank.org/INTTPA/Resources/EassonZoltPaper.pdf
Gostin, Lawrence O. “Global health law”, Cambridge, Massachusetts : Harvard University Press, 2014
National Institutes of Health, https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3134510/
National Institutes of Health, https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3782495/
Office of the Parliamentary Budget Officer, “Cost Estimate of an Adult Fitness Tax Credit.” The Parliamentary Budget Officer, http://www.pbo-dpb.gc.ca/web/default/files/files/files/Cost%20Estimate%20of%20Adult%20Fitness%20Tax%20Credit_EN.pdf
Reach Daniel M,“ FITNESS TAX CREDITS: COSTS, BENEFITS, AND VIABILITY.” Northwestern Journal of Law & Social Policy 2012, https://1.next.westlaw.com/Document/Ia01e3485ac6a11e18b05fdf15589d8e8/View/FullText.html?transitionType=SearchItem&contextData=(sc.Search)
Ries Nola M,“ Legal and Policy Measures to Promote Healthy Behaviour: Using Incentives and Disincentives to Control Obesity.” McGill Journal of Law and Health, https://1.next.westlaw.com/Document/Ia28ebc69f3aa11e398db8b09b4f043e0/View/FullText.html?originationContext=docHeader&contextData=(sc.Search)&transitionType=Document&needToInjectTerms=False&docSource=6c1329aa4f2f45f5ba39829757c0991d
Shemilt Ian; /et al., “Economic Instruments for Population Diet and Physical Activity Behaviour Change: A Systematic Scoping Review.” US National Library of Medicine
Shepard Roy J., “Advancing physical activity measurement and guidelines in Canada: a scientific review and evidence-based foundation for the future of Canadian physical activity guidelines.” NRC Research Press, https://doi.org/10.1139/h07-923
Shepard Roy J., “Moving Canadian governmental policies beyond a focus on individual lifestyle: some insights from complexity and critical theories.” US National Library of Medicine National Institutes of Health, https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3033735/
Spence John C; /et al., “Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer.” US National Library of Medicine National Institutes of Health, https://www.ncbi.nlm.nih.gov/pmc/articles/PMC2908091/
The Australian Chronic Disease Prevention Alliance,“ Australian Chronic Disease Prevention Alliance Submission to Re:think Tax Review.” Kidney Health Australia, http://kidney.org.au/cms_uploads/docs/june-2015-acdpa-submission-to-rethink-tax-review.pdf
The Swedish Tax Agency,“ Arbetsgivares subvention av motion och friskvård i vissa fall.” The Swedish Tax Agency, https://www4.skatteverket.se/rattsligvagledning/338510.html
The Swedish Tax Agency,“ Motions- och friskvårdsförmåner som tillhandahålls i bostaden.” The Swedish Tax Agency, https://www4.skatteverket.se/rattsligvagledning/338232.html
The Swedish Tax Agency,“ Personalvårdsförmån, motion och friskvård.” The Swedish Tax Agency, https://www.skatteverket.se/privat/skatter/arbeteochinkomst/formaner/personalvardmotionochfriskvard.4.7459477810df5bccdd4800014540.html
Tigerstrom Barbara von; /et al., “Using the Tax System to Promote Physical Activity: Critical Analysis of Canadian Initiatives.” US National Library of Medicine
World Health Organization, “Global Health Observatory (GHO) data,” World Health Organization , http://www.who.int/gho/ncd/methods/en/
World Health Organization, “Global recommendations on physical activity for health,” World Health Organization, http://www.who.int/dietphysicalactivity/factsheet_recommendations/en/
World Health Organization,“ REGIONAL COMMITTEE FOR EUROPE 65th SESSION.” World Health Organization, http://www.euro.who.int/__data/assets/pdf_file/0010/282961/65wd09e_PhysicalActivityStrategy_150474.pdf
World Health Organization,“ SWEDEN PHYSICAL ACTIVITY FACTSHEET.” European Commission, http://ec.europa.eu/assets/eac/sport/library/factsheets/sweden-factsheet_en.pdf
สถาบันวิจัยระบบสาธารณสุข (สวรส.),“นโยบายสาธารณะเพื่อสุขภาพ.” สำนักงานกองทุนสนับสนุนการสร้างเสริมสุขภาพ, http://resource.thaihealth.or.th/library/11813
อรรถเกียรติ กาญจนพิบูลวงศ์ และอื่น ๆ ,“ รายงานสถานการณ์โรค ncds ฉบับที่ 2.” สมาคมโรคเบาหวานแห่งประเทศไทย, http://www.dmthai.org/sites/default/files/ncd_nhes_v_2016.pdf
อรรถเกียรติ กาญจนพิบูลวงศ์ และอื่น ๆ ,“สถานการณ์การมีกิจกรรมทางกาย/ออกกำลังกาย
ของคนไทย.” กองออกกำลังกายเพื่อสุขภาพ กรมอนามัย, https://sites.google.com/site/exercisemoph/sthankarn-kar-xxk-kalang-kay