전자상거래의 활성화를 위한 부가가치세의 부과방안에 관한 연구

A Study on Taxation System of VAT for Activating the Electronic Commerce

&nbsp;&nbsp;Electronic commerce is creating exciting opportunities for consumers and businesses, Now information, services, and money may be instantaneously transferred to anywhere in the world.<BR>&nbsp;&nbsp;This study presents the taxing jurisdiction and taxation model in the electr onic commerce.<BR>&nbsp;&nbsp;First, the possession of taxing jurisdiction be exercised in the place where a consumer&quot;s client server exist. So it means that the consumption place taxing principle maintain on a consumption tax and the principle of origin based taxation apply to income tax.<BR>&nbsp;&nbsp;Second, the tax authorities need to develop new taxation model that is avai led of electronic money, payment system, electronic authentication.<BR>&nbsp;&nbsp;And to prevent collusion with a conspirator from eluding tax payment, tax authorities have to monitor both cyber transaction and a process of electronic authentication.<BR>&nbsp;&nbsp;Finally the government should actively participate in international discussion such as OECD, so that the resulting international rule would accord with our national interest.