“Khanorn”, An Ancient Taxation System: A Historical Legal Study from Thailand

Abstract

Taxation is an important consideration in any country. The legal control for tax collection becomes important issue in laws in every country. In the country with a long history, the historical evidence on taxation and tax collection system is very interesting. In the present report, the authors report on the case study of “Khanorn”, an ancient taxation system in Thailand, a tropical country in Southeast Asia. This system existed in the history before changing to the modern legal taxation in the present day. This historical legal study can be useful data for further study on development of legal taxation system in Indochina.