ABSTRACT
The aim of this chapter is the discussion of the main features of Thai fiscal system, its development during the 1990s and the recent and underway reforms.
The second section describes the structure of the tax system and its development during the last decade. Fiscal pressure is low if compared with industrialized countries and also with some less developed ones: it had an increasing trend until the financial crisis of 1997, when it fell by 2.2 percentage points of GDP. After the economic recovery, it started to increase again, but it has not yet reached the pre-crisis level.
