ผู้วิจัย/Authors: Churai Tapvong

ชื่อเรื่อง/Title: A Historical Study on International Tax System of Alcohol Beverages.

แหล่งที่มา/Source: The 3rd National Alcohol Conference "Alcohol : No Ordinary Commodity", 21st-22nd November 2007, Richmond Hotel, Nonthaburi, Page 119.

รายละเอียด / Details:

Alcohol beverage is not only an ordinary goods but also it is a toxic substance and causes various harmful effects on health, accident, and socio-economic. Thus. It has to combine many measures to control the alcohol beverage consumption. Taxation is one of the efficient measures in controlling alcohol consumption. Each country has its own history of policy formulation and different tax measures according to its reasons, necessity and appropriateness to certain situation. The objectives of this research were to review the past and present alcohol beverage taxation policy of international countries. Data retrieval through internet was used in this research among various countries including the United Kingdom, France, the United State of America. New Zealand, Australia, Japan, South Korea, Malaysia and the Philippines. All data were analyzed and then synthesized. The findings of this research were that alcohol tax of the United Kingdom levied excise tax based on alcohol content (specific rate) by setting both standard rate as unitary rate and discount rate which facilitate retail producers who produced small volume of alcohol beverages and for those with low alcohol content. France excise tax based on alcohol content as well by setting both standard rate as unitary rate and discount rate which facilitate alcohol beverages wit low alcohol content and those imported from the ex-colony of France. Moreover, France had also levied additional tax at service providers of alcohol beverage in order to raise revenue for Health Insurance Fund. The U.S.A. levied both excise tax and sales tax. The excise tax was levied based on alcohol content by setting both standard rate as unitary rate and discount rate which facilitate retail producers who produced small volume of alcohol beverages. New Zealand levied both excise tax and goods and services tax (GST). The excise tax was levied mainly on alcohol content. Australia had taxation as combination rate. The excise tax was levied based on alcohol content and customs duty was levied based on ad valorem rate. Japan levied alcohol tax on alcohol content per kiloliter, which alcohol beverages classified into 10 types and 11 items according to the variety of materials and production process. South Korea levied alcohol beverages based on liter of alcohol content which was rather high tax rate for imported ones compared with traditional and local alcohol beverages. Both Japan and South Korea had similar taxation of alcohol beverage. Additionally, both countries had a tax measure for protecting producers of traditional alcohol beverages. Malaysia levied alcohol beverages by combination rate of 15 % of value of invoice as unitary rate. The Philippines levied the excise tax of alcohol beverages based on ad valorem rate as net retail price. From data analysis of the mentioned countries, Europe and the U.S.A levied the excise tax mainly based on alcohol content with the concept that the higher alcohol content in alcohol beverages, the higher tax rates have to be paid for their more harmful effect to health. However, Europe and the U.S.A. were actually status as both importing and exporting countries. They all were the leading countries of alcohol drinker as well. From the latest data of World Health Organization, the average amounts of alcohol beverages consumed by the American in 2004, the French and the British in 2003 were 8.44, 11.43 and 11.75 liters per capital, respectively. They were on the top ranking of alcohol drinking in the world. Additionally, among these 3 countries numbers of alcohol drinkers were much more times than those of non-alcohol ones. Most of all, Europe and the U.S.A. also had their own history of alcohol production and drinking for a long time. Pattern of alcohol drinking of the European and the American was a culture succeeding from the past to the present. Therefore. The taxation measure based on alcohol content was to make taxation appropriate to society, culture and economy of the countries where had main producer, exporter and drinker of alcohol beverages in the world. These countries had aimed to reduce amount of alcohol consumed but not the drinkers. It could be summarized that Europe and the U.S.A. as well as New Zealand and Japan levied alcohol beverages in a unitary system based on alcohol content or specific rate. Australia and Malaysia had alcohol taxation as combination rate, in the other words, alcohol beverages were levied based on both alcohol content and ad valorem with the concept that alcohol beverages were not ordinary goods but harmful and luxurious goods. Particularly, Australia levied alcohol beverages based on ad valorem in order to protect local wine business. In the Philippines alcohol beverages were levied based on ad valorem as net retail price for prevention of notification of underestimated factory prices. From reviewing of international tax system of alcohol beverages, it is revealed that each country has its own system which appropriate to internal context in order to gain the highest benefit from the tax in terms of state revenue, health concern and protection of internal business, Policy recommendation for Thailand is not the country which has drinking pattern of alcohol beverages is as culture as in Europe and the U.S.A. Thus, designing of tax system of Thai alcohol beverages has to be considered internal context such as prevalence of drinker, state revenue, protection of internal business, health protection, and reduce new drinker. If the mentioned designing of tax system is based on various context, it would really lead to the highest benefit from tax system of alcohol beverages.

Keywords: alcohol beverages, tax, goods, harmful, taxation policy

ปีที่เผยแพร่/Year: 2007

Address: Sukhothai Thammathirat

Code: 200800176

ISSN/ISBN: 978-974-09-4574-1

Country of publication: Thailand

Language: English

Category: Abstract

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