전자적 형태의 무체물의 국제거래 확산에 따른 관세누수 추정과 경제에 미치는 영향에 관한 연구

다국어 초록 (Multilingual Abstract)

At present, developing countries and developed countries have different position on tariffs imposed of electronic intangible goods.
This study analyzed electronic intangible goods due to imports of the tariff revenue losses caused by the spread of electronic intangible goods. Also, as target analysis of Korea, analyzed Koreas economy and tax the impact on tariff revenue losses.
Most countries showed low levels in tariff revenue losses. Also there is negligible levels, but when the level of developing countries in the financing showed a higher level than in developed countries. And as target analysis of Korea for tariff revenue losses was analyzed to see the impact in taxation and finance. Tariff revenue loss is have a negative impact the taxation and financial results. But there are no significance, the confidence of the analysis results and generalization has exposure the limitations.

참고문헌 (Reference)

1 박형래, "전자적 형태의 무체물의 국제인터넷거래의 관세부과 쟁점과 과세모델" 한국관세학회 8 (8): 73-104, 2007

2 박영기, "전자적 형태의 무체물의 국제거래 확산이 무역에 미치는 영향 : 관세수입을 중심으로" 한국관세학회 11 (11): 43-63, 2010

3 이경규, "전자적 형태의 무체물에 관한 법적 소고" 8 (8): 27-43, 2002

4 오웅탁, "전자상거래에 대한 무관세화의 후생효과" 2 (2): 35-59, 2001

5 김세영, "전자 전송물의 국제거래에 대한 관세부과 방안에 관한 연구" 한국무역학회 28 (28): 159-184, 2003

6 이태열, "인터넷 전송에 의한 전자상거래의 확대가 재정수입에 미치는 효과" 16 : 1-23, 2003

7 안병수, "디지털물 국제거래의 리스크관리방안에 관한 연구" 한국무역상무학회 29 (29): 143-172, 2006

8 박복재, "디지털 콘텐츠 교역의 확산이 조세 수입에 미치는 영향에 관한 국가 간 비교 연구" 한국전자무역연구소 10 (10): 21-37, 2012

9 이원재, "다자간ㆍ양자간 국제거래 협정에서의 전자적 전송물의 분류문제" 중앙법학회 10 (10): 249-274, 2008

10 이태열, "국제전자상거래에 의한 서비스무역의 정책에 관한 고찰" 15 : 1-20, 2002

11 World Trade Organization, "Work programme on electronic commerce-Ministerial Decision" WTO 2013

12 World Trade Organization, "Work programme on electronic commerce" Geneva: UNCTAD 1999

13 World Trade Organization, "Work programme on electronic commerce" Geneva: WTO 1999

14 윤창인, "WTO의 전자적형태의 무체물 분류에 대한 논의 및 우리의 대응" 2002

15 김순석, "WTO에서 전자적 전송물(Electronic Transmissions)의 논의 동향" 20 (20): 381-405, 2002

16 Bleuel, J., "Value added taxes on electronic commerce: Obstacles to the EU Commission's approach" Intereconomics 155-161, 2000

17 Mattoo, A, "Trade Policies for Electronic Commerce" World Bank, Washington, DC 2000

18 Piazolo, Daniel, "The New Economy and the International Regulatory Framework" 2001

19 Chan, Clayton, "Taxation of Global E-Commerce on the Internet : The underlying issues and Proposed Plans" 9 (9): 233-268, 2000

20 Teltscher, S., "Tariff, Taxes and Electronic Commerce: Revenue Implications for Developing Countries" UNCTAD/ITCD/TAB/5, Geneva 2000

21 GATT Secretariat, "THE RESULT OF THE URUGUAY ROUND OF MULTILATERAL TRADE NEGOTIATIONS GATT1994" GATT1994, GATT Secretariat 1994

22 World Trade Organization, "Report of the meeting held on 22 and 24 June 1999" Geneva: WTO 1999

23 World Trade Organization, "Report of the meeting held on 18 May 1999" Geneva: WTO 1999

24 J？rgenStehn, "International Trade in Cyberspace: How to Tax Digital Goods" 경제통합연구소 18 (18): 243-265, 2003

25 International Monetary Fund, "International Financial Statistics"

26 World Trade Organization, "Global Electronic Commerce, Proposal by the United States" WTO 1998

27 윤창인, "FTA 협상 관련 한국의 전자상거래 주요 쟁점 및 대응" 2007

28 Goolsbee, A, "Evaluating the costs and benefits of Taxing Internet Commerce" 52 (52): 413-428, 1999

29 UNCTAD, "Electronic commerce and development report 2001" New York and Geneva:United Nations 2001

30 Mattoo, A., "Electronic Commerce, Trade and Tariff Revenue : A Quantitative Assessment" Blackwell Publishers Ltd. 2001

31 Teltscher, S, "Electronic Commerce and Development: Fiscal Implications of Digitized Goods Trading" 30 (30): 1137-1158, 2002

32 Panagariya, A., "E-commerce, developing countries and the WTO" 23 (23): 959-978, 2000

33 Perez-Esteve, R, "A quantitative assesment of electronic commerce" Geneva: WTO 1999