Academics Urge Single Cigarette Tax Rate After 8+ Years

Matichon•General•1d ago

Reader Briefing

An independent academic urges the government to swiftly implement a single cigarette tax rate, citing over eight years of negative impacts from the current dual-rate system.

•An academic supports the Excise Department's proposal to unify cigarette tax rates.
•The current dual-rate system, implemented in 2017, is criticized for its negative economic and public health outcomes.
•International organizations like WHO, World Bank, and ADB advocate for a single tax rate system.
•The academic argues that a single rate is a global standard and more effective for revenue and health.

Overview

•The Excise Department is proposing a restructuring of cigarette taxes to the Ministry of Finance for cabinet consideration.
•Assoc. Prof. Dr. Pattrakit Netiniyom, an independent academic, stated that the government should expedite the shift from a dual-rate to a single-rate cigarette tax structure.
•The current dual-rate tax structure, in use since 2017, has yielded negative results concerning revenue and public health.
•The dual-rate system has negatively impacted tobacco farmers, distorted market prices, and led to increased competition in the cheap cigarette market.
•A World Health Organization report from 2025 indicates that 147 out of 178 countries utilize a single cigarette tax rate structure.
•International bodies including the WHO, World Bank, and ADB support the single-rate structure for its simplicity and effectiveness in public health and revenue generation.
•The issue of illicit cigarettes is attributed to the tax level relative to economic capacity and the effectiveness of enforcement, not the tax structure itself.
•Illicit cigarettes in Thailand increased following the last cigarette tax policy adjustment in October 2021, under the dual-rate system.

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Source: Matichon (Original)

Key Quotes

รศ.ดร.ภัทรกิตติ์ เนตินิยม

"The government should expedite the latest recommendations from the Excise Department, Ministry of Finance, to adjust the cigarette tax structure from two rates to a single rate as soon as possible because the outcomes since the implementation of the two-rate tax structure in 2017 have been entirely negative with no positives."

รัฐบาลควรเร่งดำเนินการตามข้อเสนอแนะล่าสุดของกรมสรรพสามิต กระทรวงการคลังที่จะปรับโครงสร้างภาษีบุหรี่จาก 2 อัตราให้เป็นอัตราเดียวโดยเร็วที่สุด เพราะผลลัพธ์ที่เกิดขึ้นในช่วงตั้งแต่มีการใช้ โครงสร้างภาษี 2 อัตราในปี 2017 นั้นมีแต่ด้านลบไม่มีด้านบวกเลย

Key Entities

Organization

Excise Department(กรมสรรพสามิต)

The government agency responsible for proposing the restructuring of cigarette taxes.

Ministry of Finance(กระทรวงการคลัง)

The ministry that will consider the Excise Department's proposal for cigarette tax restructuring.

Cabinet(คณะรัฐมนตรี)

The executive body that will consider the proposal for cigarette tax restructuring.

World Health Organization(องค์การอนามัยโลก)ℹ️

An international organization that supports single cigarette tax rate structures globally.

World Bank(ธนาคารโลก)ℹ️

An international financial institution that supports single cigarette tax rate structures.

Asian Development Bank(ธนาคารเพื่อการพัฒนาแห่งเอเชีย)ℹ️

A regional development bank that supports single cigarette tax rate structures.

Person

Assoc. Prof. Dr. Pattrakit Netiniyom(รศ.ดร.ภัทรกิตติ์ เนตินิยม)

An independent academic and expert in finance and economics who supports the single cigarette tax rate.

Tobacco Farmers(เกษตรกรยาสูบ)

A group whose livelihoods are negatively impacted by the current dual-rate cigarette tax structure.

Law

Dual-Rate Tax Structure(โครงสร้างภาษี 2 อัตรา)

The current cigarette tax system in Thailand, implemented in 2017, which is criticized for its negative impacts.

Single Tax Rate Structure(โครงสร้างภาษีอัตราเดียว)

The proposed cigarette tax system that academics and international organizations advocate for due to its perceived effectiveness.