Conceptualization of taxation ecologization in the dynamics of the national economy competitiveness (on the example of Thailand)

Abstract

As of today, the national taxation system, environmental regulation is carried out by a scattered set of tools and does not represent a system. However, the evolution of theoretical approaches and their practical implementation to a certain extent formed the theoretical foundations of environmental regulation. Greening of national economies is becoming a global trend in the modern economic development of various countries, incl. taxation, but at the same time, the "environmental tax"is no longer the optimal tool for environmental regulation. Thus, the search for methodologies for accounting for environmental costs continues, which confirms the relevance of the research topic. The main vector of the study was aimed at identifying tax instruments for environmental regulation and their harmonization on the basis of the current tax legislation of Thailand with the possibility of subsequent assessment of the environmental taxation effectiveness. The study made it possible to highlight the priority measures in the framework of the greening of the tax system in Thailand, as well as to formulate the directions for the further development of this type of taxation.