전자상거래 활성화를 위한 세제개현 방향 = Tax Incentives for Encouraging E-Commerce

다국어 초록 (Multilingual Abstract)

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 (Table of Contents)

• 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