Thailand is known for its tourism, and it is true that some foreigners live in their exploding tax loopholes. But this policy can create a negative impact on foreign investment and tourism. Many foreigners were happy about their low tax rates, which made them an attractive place for many expats. Most of these expats were already paying tax in their home country; now if they need to pay a high tax in Thailand as well, this will force them to leave the country.
For foreigners who include tourists and expats who are from countries where they already have a Double Tax Agreement in place, they will be exempted from this taxation rule. The reverse is the case for foreigners who not already taxed in their country.
Thailand is just taking advantage of their influx of people and not these people would move to the next location. There is no need to tax them since there is already tax on the things they buy like groceries, autos, meals at restaurants, etc. What real value does Thailand offer these foreigners that would make them say more than 180 plus days.