THE EASY E-RECEIPT PROJECT: A FISCAL POLICY FOR ECONOMIC STIMULATION AND THE PROMOTION OF TAX SYSTEM PARTICIPATION AMONG THAI ENTREPRENEURS

Abstract

In the aftermath of the COVID-19 crisis, the Thai government launched the Easy E-Receipt initiative in 2024 as a fiscal stimulus aimed at boosting domestic consumption and promoting tax compliance through the adoption of electronic tax documentation - namely, e-Tax Invoices and e-Receipts. Despite its potential, the transition to a digital tax system remains challenged by high implementation costs, limited policy continuity, and unequal accessibility, particularly among small and medium-sized enterprises (SMEs) and lower-income groups.

This academic article aims to: 1) explore the origin and role of the Easy E-Receipt program as a governmental fiscal stimulus; 2) analyze how taxpayers and business operators can appropriately utilize tax incentives in compliance with the program’s regulatory framework; and 3) compare the strengths and limitations of Easy E-Receipt with similar fiscal policies, namely the Shop Dee Mee Khuen and e-Refund programs.

The knowledge generated from this study offers practical and theoretical contributions. It demonstrates how digital tax incentives can foster economic activity, promote the use of electronic tax systems, reduce tax fraud risks, and enhance the efficiency of revenue collection. These insights may also serve as a foundation for the design of transparent and sustainable tax policies. Particular emphasis is placed on the need for effective public communication and taxpayer education to ensure proper benefit utilization, reduce administrative burdens for businesses, and support long-term tax base expansion.