디지털 세의 도입이 디지털 서비스무역에 미치는 영향

다국어 초록 (Multilingual Abstract)

Due to the change in the digital environment of the 4th industry, there is a discrepancy in the value creation and distribution of taxation rights in the digital economy. As a result, governments of each country begin to pay attention to base erosion and profit shifting (BEPS), the digital tax problem has been brought to the fore. In the digital transformation environment, there is a discussion about digital services trade and digital taxation. Considering the inevitable ripple effect of digital tax, a unilateral approach to taxation causes conflict. Therefore, digital trade norms through multilateral negotiations in digital tax and service trade may be the best strategy.

목차 (Table of Contents)

• Abstract
• Ⅰ. 서론
• Ⅱ. 디지털 서비스무역의 현황과 특징
• Ⅲ. 디지털 세의 도입과 적용
• Ⅳ. 디지털 세의 도입이 디지털 서비스무역과기타상업에 미치는 영향
• Ⅴ. 결론
• 참고문헌

참고문헌 (Reference)

1 예상준, "최근 디지털세 논의 동향과 시사점" 21 (21): 2019

2 성한경, "서비스 무역 및 수출환경 변화와 대응전략 연구" 서비스사이언스학회 7 (7): 67-78, 2017

3 임동원, "디지털세의 해외 도입 현황과 시시점" 20 (20): 2020

4 김은경, "디지털세(Digital Tax)의 현황 및 쟁점" 387 : 2019

5 오준석, "디지털세 도입논의시 고민해볼 점" 63 : 2019

6 박정준, "디지털세 관련 국제규범 논의 동향 및 시사점" 8 : 2019

7 김선일, "디지털 세금(Digital Tax) 도입을 위한 논의" 한국조세연구포럼 20 (20): 41-67, 2020

8 WTO, "World Trade Statistical Review 2019" 2021

9 WTO, "World Trade Report 2019" 2019

10 Joseph Francois, "Trends in International Trade and FDI in Services: a global database of services trade" Institue for International and Development Economics 2009

11 OECD, "The Role of Digital Platforms in the Collection of VAT/GST on Online Sales"

12 Lee-Makiyama, Hosuk, "The Cost of Fiscal Unilateralism : Potential Retaliation Against the EU Digital Services Tax(DST)" ECIPE 2018

13 Peer Schulze, "Taxing Digital Services-Compensating for the Lossof Competitiveness" 2021 (2021): 2021

14 KPMG, "Taxation of the digitized economy : Development Summary, Updated: August 2021"

15 OECD, "OECD SME and Entrepreneurship Outlook 2019" 2019

16 Andrenelli, A, "Multinational production and trade in service" 212 : 2018

17 Patrick Low, "Digital services tax, trade and development" 2020