전자상거래 활성화를 위한 세제개현 방향

• 영문명: Tax Incentives for Encouraging E-Commerce
• 발행기관: 한국경제연구원
• 저자명: 이인실 김유찬 한현옥
• 간행물 정보: 『규제연구』제11권 1호, 12~187쪽, 전체 176쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2002.05.01

영문 초록

The rapid pace of transformation to a digital economy in the past few years has touched on nearly every aspect of Korea's economy. The surge in e-commerce represents such a trans formation. The potential economic impact of e-commerce is huge: For example, amongst others, it has already reduced transaction costs, which have led to lower production costs, it has potential to enhance transparency in economic activities, and; it has helped transform the country's economic structure making it more competitive. The importance in comprehensively understanding the economic effects of e-commerce, as well as in implementing correct policies that encourage e-commerce cannot be overemphasized. Diverse policy tools are available that if adopted properly may foster e-commerce. Tax incentives are an important means to encourage e-commerce. We should therefore look into the possibility of considering a reduction in the value-added tax. However, the practical Implementation of a tax cut is never easy as tax reduction Without generating additional tax sources decreases tax revenue thus making some government officials resistant to considering such tax incentives. We observe that e-commerce makes transactions increasingly transparent This implies that e-commerce tends to raise the collectable tax revenue relative to the entire tax base. Hence, tax revenue does not necessarily fall despite a tax cut that is targeted at encouraging e-commerce. Our study shows that the amount of a tax cut equal to 0.092% of total sales value is neutral In that this does leaves actual tax revenue collected unaffected.

목차

요약

제1장 서론

제2장 전자상거래에 대한 조세지원의 경제적 근거

제3장 현행 조세법상의 전자상거래 관련 조세지원의 실효성에 대한 분석

제4장 조세지원의 세수효과 추정

제5장 구체적 대안의 제시 및 동 대안이 가지는 세수효과에 대한 분석

제6장 전자상거래 과세에 대한 국제적 논의동향

제7장 전자상거래의 부가가치세 지원에 대한 반대의견 검토

제8장 결론 및 정책시사점

참고문헌

부록

Abstract