This paper is part of the �Policy Community on Taxation� (2015-2016) a collaborative between Friedrich-Ebert-Stiftung (FES) Thailand, Thailand Development Research Institute (TDRI), and the Faculty of Economics, Thammasat University. It aims to outline a vision of tax reform in Thailand, explain why reform is needed, in what areas, and how to carry it out. Four areas of reform are focused in this paper: promoting sustainable economic growth; reducing inequality; promoting decentralization and solving environmental problems.�