전자화폐 보급·확산에 따른 향후 조세정책방향에 대한 연구 : 탈세모형을 중심으로 = Future Tax Policy Direction for Electronic Money' Spread

국문 초록 (Abstract)

본 논문에서는 기존 문헌들에서 구체적으로 다루어지지 못했던 전자화폐 등장으로 인한 조세회피(tax avoidance) 및 탈세 (tax evasion) 등에 관한 연구, 즉 기존의 지불·결제수단과 다른 특징을 가진 전자화폐의 등장 및 새로운 정보통신기술의 발달, 그리고 온라인(on-line)상에서의 상거래 및 금융거래의 보편화와 같은 경제환경의 변화등과 관련하여 조세관련 문제의 증가가능성을 탈세모형을 이용하여 이론적으로 살펴보고, 이에 따른 앞으로의 조세정책방향을 제시하고자 한다.

다국어 초록 (Multilingual Abstract)

As commerce move to the Internet, the age of electronic money surely will not be far behind. What the tax authorities finds there, however is an environment that poses some fairly fundamental challenges to long-held principles of tax administration and tax policy. What is worse, moving money at the speed of light to any place in the world anonymously over the Internet will soon be as easy as a few keystrokes on your personal computer. Such anonymous money movements substantially increase the potential that the size of the identifiable tax base will be diminished. Government tax authorities are challenged and threatened by this new technology.
The danger is that if the current tax system is retained, government will become even more intrusive as it tries to stop tax avoidance, tax evasion, and money laundering etc. we should know that "the more the government tries to tax regulate, control, and confiscate, the greater the incentive for the problems associated with the use of electronic money-tax avoidance, tax evasion, money laundering etc."
This paper discusses possible consequences of electronic money from the view of taxation and shows the theoretical analysis in income tax evasion. Our studies suggest future tax policy direction for electronic money. First. we should pay attention to change of taxation environment as a result of electronic money. Second, we should all work together to secure resonable tax base and tax revenue with the combination of low tax rate to get more compliance behavior of tax payers. Third, we should know that long-held principles of tax administration and tax policy may be required adjusting the principles to apply them to Internet transaction and electronic money.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 전자화폐의 개념
• Ⅲ. 전자화폐와 납세순응의 문제
• Ⅳ. 전자화폐의 상용화와 탈세행위의 이론적 분석
• Ⅴ. 정책방향
• Ⅵ. 결론