Abstract:
Myanmar excise tax system is started from the British colonial regime. Excise tax system of Myanmar is complex and different from the other country. Myanmar excise tax system was reformed in several times. Before 2016, alcohol tax was collected as commercial tax. In 2016, the Specific Goods Tax Law was enacted and excise tax for alcoholic beverages has been named as specific goods tax under this law. According to this law excise tax was collected as specific goods tax. Reducing the alcohol consumption is one of the purposes of this law. This thesis analyses weaknesses of Myanmar excise tax system through comparative studying of Thailand and the Philippines excise tax system and tax laws.
The Myanmar Government restricts alcohol importation to reduce alcohol consumption. It only allows for duty-free shops and hotels. However, foreign alcoholic beverages can be easily bought even in department stores in Myanmar. Most of the alcoholic beverages are come from the illegal channels. Thailand and the Philippines also restricted alcohol importation to their countries. The United States complained to the World Trade Organization relating to these import restrictions.
Therefore, this thesis studies these two cases of alcohol importation. Moreover, causes and effects of illegal alcohol market are studied through several theories in order to find the way of minimizing the size of illegal alcohol market.
