Maintaining the Balance between the Efficiency and the Transparency of Earmarked Tax in Thailand

Main Article Content

Aua-aree Engchanil


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

Article Details

Research Articles


1. ภัทร จารุวัฒนมงคล, Earmarked Tax, การคลังปริทัศน์,สำนักนโยบายการคลัง, ฉบับที่ 7/2557, กันยายน 2557.
2. Resource revenue earmarking: Comparative analysis and lessons learned, Policy dialogue on natural resource-bases development,p.5, (Online) Available from
3. สมคิด เลิศไพฑูรย์, คำอธิบายกฎหมายการคลัง, กรุงเทพฯ : นิติธรรม, พิมพ์ครั้งที่ 3, 2541, หน้า 90.
4. Bryn Welham, Edward Hedger and Philipp Krause, Linkages between public sector revenues and expenditures in developing countries, Shaping policy for development, june 2015, p.15. (Online) Available from
5. Fabian Society, Paying for progress: A new politics of tax for public spending, Fabian Society, 2000, p. 150.