書誌事項
- タイトル別名
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- Consumption Taxes in Transactions Involving Digital Products : Present Situation and Issues with Tax System in Japan
- デジタルザイ トリヒキ ニ オケル ショウヒゼイ ワガクニ ノ カゼイ セイド オ メグル ゲンジョウ ト カダイ
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P(論文)
Since transactions involving digital products are borderless in nature, a new problem has recently arisen, to which the consumption tax system based on conventional business transactions cannot fully respond. This research reviews the method of consumption tax collection that handles transnational transactions involving digital products in Japan. The conclusion is that tax collection from transnational B-to-C transactions under the current method is difficult, since such transactions involve complex taxation methods involving more than one country. In addition, the market size of B-to-C transactions is limited and has no significant impact on tax revenues at the present stage. However, in view of the significant progress of the B-to-C transaction market, this may create serious economic irrationality in the future, leading to major international taxation issues. Therefore, it is necessary that Japan keep in step with global deals discussed in the OECD and take measures to maintain consistency in all situations.
収録刊行物
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- 大阪産業大学経済論集
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大阪産業大学経済論集 11 (3), 391-420, 2010-06
大東 : 大阪産業大学学会
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詳細情報 詳細情報について
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- CRID
- 1050845762375984384
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- NII論文ID
- 110007628970
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- NII書誌ID
- AA11394639
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- ISSN
- 13451448
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- NDL書誌ID
- 10783426
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- 本文言語コード
- ja
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- 資料種別
- departmental bulletin paper
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- データソース種別
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- IRDB
- NDL
- CiNii Articles