디지털 경제활동에 대한 디지털세 과세동향과 대응방안에 대한 연구

Study on the Taxation Trends of Digital Tax and the Responses in Digital Economic Activities

Purpose This study aims to examine international discussions on the introduction and implementation of digital taxes;tax issues and trends;as well as suggest countermeasures against digital tax in the future. Design/Methodology/Approach The background of digital tax introduction;international tax discussion;and the taxation position of Korea are reviewed in literature;and the taxation issues by type in the digital economy;introduction and taxation status of digital tax by OECD countries are examined in chapter 3. Based on this theoretical consideration;this study suggests the direction of Korea’s tax policy corresponding to the international digital tax taxation debate and introduction trend. Findings Although the agreement on the international standard digital tax taxation standards and structure of international organizations such as the OECD and the EU has not yet been reached;digital taxation by individual countries is being introduced or implemented. Research Implications It is judged that the active international cooperation will be pursued continuously considering the taxation rights between countries and the impact on international digital companies and industries. Because it is expected that digital taxation direction for digital companies will be inevitable;we should prepare countermeasures against digital tax