전자상거래의 활성화를 위한 부가가치세의 부과방안에 관한 연구

• 영문명: A Study on Taxation System of VAT for Activating the Electronic Commerce
• 발행기관: 한국전자상거래학회
• 저자명: 곽광규(Kwack Kwang-kyoo)
• 간행물 정보: 『전자상거래학회지』제2권 2호, 143~166쪽, 전체 24쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2001.12.01

영문 초록

  Electronic commerce is creating exciting opportunities for consumers and businesses, Now information, services, and money may be instantaneously transferred to anywhere in the world.
  This study presents the taxing jurisdiction and taxation model in the electr onic commerce.
  First, the possession of taxing jurisdiction be exercised in the place where a consumer"s client server exist. So it means that the consumption place taxing principle maintain on a consumption tax and the principle of origin based taxation apply to income tax.
  Second, the tax authorities need to develop new taxation model that is avai led of electronic money, payment system, electronic authentication.
  And to prevent collusion with a conspirator from eluding tax payment, tax authorities have to monitor both cyber transaction and a process of electronic authentication.
  Finally the government should actively participate in international discussion such as OECD, so that the resulting international rule would accord with our national interest.

목차

Ⅰ. 서론
Ⅱ. 전자상거래의 현황
Ⅲ. 전자상거래의 과세에 관한 문제점
Ⅳ. 과세권의 귀속
Ⅴ. 전자상거래의 부가가치세의 과세모델
Ⅵ. 결론
〈참고문헌〉
Abstract

키워드

Electronic commerce Taxation Model Taxation Jurisdiction