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Identifier to cite or link to this item: https://hdl.handle.net/10086/13821

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Title
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
クロスボーダー トリヒキ ト ショウヒ カゼイ : デンシ ショウトリヒキ ヘノ タイオウ
Creator
Creator Name
渡辺, 智之 渡辺, 智之
Watanabe, Satoshi Watanabe, Satoshi
ワタナベ, サトシ ワタナベ, サトシ
Affiliation
Affiliation Name
一橋大学
Editor
Contributor Name
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.
Description
参考文献: p26-27
Publisher
Institute of Economic Research, Hitotsubashi University
Issued Date
2000-03
Language
Japanese(jpn)
Resource Type
technical report
Version Type
VoR
Is Part OfRelation -
Related Title
Discussion paper series. A ; No. a392
NCID
AA11476336
Number of Pages
30
Appears in Collections
Discussion paper series / Institute of Economic Research, Hitotsubashi University
URL
https://hdl.handle.net/10086/13821