| ADB | Asian Development Bank |
| ALMP | Active labour market programmes |
| AW | Average wage |
| BOI | Board of Investment |
| BP | Best practice |
| CIAT | Inter-American Center of Tax Administrations |
| CIT | Corporate income tax |
| CO2 | Carbon dioxide |
| CSBS | Civil Servant Benefits Scheme |
| CSG | Child Support Grant |
| CSMBS | Civil Servant Medical Benefit Scheme |
| CSPS | Civil Servant Pension Scheme |
| DA | Disability Allowance |
| DB | Defined-benefit |
| DC | Defined-contribution |
| EAP | East Asia and Pacific |
| EATR | Effective average tax rate |
| EEF | Equitable Education Fund |
| ETR | Effective tax rate |
| ETS | Emission Trading Systems |
| EU | European Union |
| GDP | Gross domestic product |
| GMT | Global Minimum Tax |
| GPF | Government Pension Fund |
| HIC | High-income countries |
| IBFD | International Bureau of Fiscal Documentation |
| IBTI | Income-based tax incentives |
| IES | Informal Employment Survey |
| IIR | Income Inclusion Rule |
| ILO | International Labour Organization |
| IMF | International Monetary Fund |
| LIC | Low-income countries |
| LMIC | Lower-middle-income countries |
| LPG | Liquified petroleum gas |
| MNE | Multinational enterprise |
| MSDHS | Ministry of Social Development and Human Security |
| MTEF | Medium-Term Expenditure Framework |
| MTFF | Medium-Term Fiscal Framework |
| NCSWP | National Commission on Social Welfare Promotion |
| NESDC | National Economic and Social Development Council |
| NHSO | National Health Security Office |
| NSF | National Savings Fund |
| OAA | Old-Age Allowance |
| PIT | Personal income tax |
| QDMTT | Qualified Domestic Minimum Top-Up Tax |
| R&D | Research and development |
| SBIE | Substance-based income exclusion |
| SBT | Specific business tax |
| SDG | Sustainable Development Goal |
| SEAP | Southeast Asia and the Pacific |
| SEEBS | State Enterprises Employees’ Benefits Scheme |
| SES | Socio-Economic Survey |
| SEZ | Special economic zone |
| SMEs | Small and medium-sized enterprises |
| SSBs | Sugar-sweetened beverages |
| SSC | Social security contributions |
| SSF | Social Security Fund |
| SSO | Social Security Office |
| SWC | State Welfare Card |
| UCT | Unconditional cash transfer |
| UHCS | Universal Health Coverage Scheme |
| UMIC UNICEF | Upper-middle-income countries United Nations Children’s Fund |
| UTPR | Undertaxed Profits Rule |
| VAT | Value Added Tax |
| WCF | Workmen’s Compensation Fund |
| WHO | World Health Organization |
| WIEGO | Women in Informal Employment: Globalizing and Organizing |
Financing Social Protection through General Tax Revenues, Social Security Contributions and Formalisation in Thailand
