クロスボーダー取引と消費課税: 電子商取引への対応, Cross-Border Transactions and Consumption Taxation

智之 渡辺, Satoshi Watanabe and サトシ ワタナベ

No a392, Discussion Paper Series from Institute of Economic Research, Hitotsubashi University

Abstract: Consumption taxation on cross-border transactions has become one of the focal points of taxation related to electronic commerce. In this paper, we examine the reason why consumption taxation issues arise in the context of electronic commerce, discuss relevant situations in the European Union and the United States, and consider how to cope with the problems. It is important to recognize the fundamental difference between the situations in the EU and in the US, caused by the difference in the tax systems. In the paper, it is emphasized that we need to examine not only tax rules but also tax administration aspects, as well as the global nature of the problem, when we discuss tax measures for electronic commerce. In particular, it is important to study the possibility of using emerging new technologies in tax administration, paying due attentions to privacy issues.

Pages: 30 pages
Date: 2000-03
Note: 参考文献: p26-27
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Persistent link: https://EconPapers.repec.org/RePEc:hit:hituec:a392

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