Napattamon Kaikaew

Her doctoral research focuses on personal income tax collection from Thailand's informal economy, examining the legal and administrative challenges of tax compliance, revenue collection, and tax reform. Her broader research interests include tax law and policy, tax administration, tax justice, economic and social inequality, and the multiple dimensions of tax inequity. She is particularly interested in how legal frameworks and tax administration systems can be reformed to promote greater fairness, accountability, and equity in taxation, particularly in developing countries.