인터넷전자상거래(IEC)에 대한 사이버택스(Cyber-Tax) 과세정책방향 논의

A Discussion on the Cyber-Tax Policy for Internet Electronic Commerce

The emerging IEC (Internet Electronic Commerce) is now influencing many are as such as government policy, business pattern and consumer behavior. Especially IEC has a great impact on the tax authorities and their tax policy. It is important that we have to look for a way how to improve the economic efficiency, equity, stability and neutrality of taxation without hindering the development of IEC. Two criteria are required in order to find a proper way to Cyber-Tax policy in IEC environment. 1) To tax or not? There are three criteria for the decision: ① equity and efficiency, ② impact on tax revenue, ③ incentive effect. The final decision on what criterion to take depends on the policy choice of the government. 2) Howtotax, oncetaxed? (1) Tax. Framework ① VAT: ▶ The nature of the ‘digital good’ should be defined. ▶ The concept of the ‘place of supply’ and ‘place of establishment’ should be defined. ▶ Reverse charge/Self supply problem should be modified. ② Custom sduties: ▶ Just hold the ‘stand-till’ position, not to take permanent duty-free one. ③ Income tax: ▶ The nature of ‘income’ should be clarified. (2) Tax Administration ① For the identity and transactions verification let all the business firms be registered on the internet site. ② In order to compensate the ‘Disintermediation’ problem let the banking firms or other portal systems to playa role of the reverse charge. ③ Let the supply-side country collect all the tax es and send them to the consumption country. ④ The operation of an international control center of IEC.