A Study on the Discussion and Responsive Priorities about Taxation and Customs on the Electronic Commerce

전자상거래에 대한 과세부과의 논의와 우리의 추진과제

We live in a society in which existing legal frameworks are constantly challenged by technological advancements. This creates a need to constantly update and adapt the way. This new technology constitutes a brand new route for the exchange of goods and services that has yet to be fully examined. Whereas much has been written on how the information superhighway affects legal issues, such as substantial questions have yet to be answered in regards to how this new trade route will be treated by various laws of taxation and customs and our policies. Because electronic commerce, is not bound by physical geography provides a fundamentally new way of conducting commercial transactions, this paper analyzes how electronic commerce will be affected by the computer networks, with particular attention to existing international frameworks for taxes and tariffs systems, investigates the reviews and consequences that the electronic commerce environment presents to traditional precepts of taxation and customs.

본 연구에서는 우선 전자상거래의 현황과 미국, OECD, 유럽연합(EU)을 중심으로 한 국제적 논의 동향을 고찰하고 전자상거래에 대한 과세부과의 측면을 내국세와 관세로 세분하여 최근 논의된 국제회의 내용과 국내의 현상을 토대로 분석하면서 전자상거래 부문에 과세를 부과하는데 따르는 본질적인 문제를 기초로 내국세와 관세 부과의 문제점들을 종합적으로 분석하면서 우리의 정책적 추진과제를 제시하였다.