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Earmarked tax is an exception to the budget’s general principle which includes the
Principle of Universality and the Principle of Unity. It is often contested for transparency and
against fiscal discipline. Additionally, the budget allocation of earmarked tax is not annually
adopted by the Parliament, such as the Thai Health Promotion Foundation. Nowadays, there
are several earmarked taxes similar to the Thai Health Promotion Foundation. This brings up
the issue of suitability and balanced process for the efficient and transparent earmarked tax
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2. Resource revenue earmarking: Comparative analysis and lessons learned, Policy dialogue on natural resource-bases development,p.5, (Online) Available from https://www.oecd.org/dev/inclusivesocietiesanddevelopment/Session-6-Report-on-Earmarking-Practices.pdf.
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