A Study on the Taxation of Rational Tariff ＆ VAT on Electronic Commerce

서지정보

· 발행기관 : 한국경영교육학회
· 수록지 정보 : 경영교육연구 / 26권 / 1호 / 391 ~ 411페이지
· 저자명 : 윤덕병

초록

Luckily, among the OECD countries that are ahead of us in the popularization of the internet, many arguments on electronic commerce that gives various influences to society, economy and many other fields, and on the renovative regulations, the system and the policy, has been taken into progress.
The problem of electronic commerce is that it needs a strict beforehand study, the participation of each country and an effort of cooperation through an international negotiation between many countries instead of establishing and enforcing a policy that is original to each country and which is incoherent. Moreover, it can be said that an internet electronic commerce policy that transcends the borders, and an enactment of the system need a process of discussion and debate between many countries.
First diagnosing the expected problems centering the diffusion of electronic commerce, and then after examining the international tendency and discussed results of the vigorously progressing problems of electronic commerce, I would like to propose a beforehand preparation and a counterplan according to our country's situation of this matter.
commerce, I would like to present a direction to improve these matters.
In this study, I will first diagnose the expected value added tax problems resulting from the proliferating electronic commerce, and after comparing and looking into the problems of our country's tax system with the international discussion results and tendency of the tariff tax problems of the previous vigorously progressing problems of electronic

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