Thailand's Deputy PM and Finance Minister is proposing tax base expansion through financial incentives: SMEs filing complete tax returns can access lower-interest bank loans; large SET-listed companies supporting SME digital investment can claim additional tax deductions under a "big-brother helps little-brother" scheme. Currently ~15 million individuals file tax returns out of ~20 million who should, signaling significant compliance gap. The push combines tax simplification, digitalization (including AI tools), and strategic subsidies to bring informal operators into the formal system without raising tax rates.