국외 디지털재화 매입에 대한 소비세 과세와 징수방법 및 세수일실액 추계에 관한 연구

This paper is aim to estimate a leakage of consume tax revenues when is taxed on the purchase of digital goods from abroad under the assumption that consumers prefer abroad transaction to domestic transaction for the shake of tax exemption of consume tax. Besides, with priority given to transaction of B2C and C2C research a effective method of collection for a taxation of consume tax is accompanied to abroad transaction. The results of research are follows. First, the market size of digital goods is not that large yet. So a estimated leakage of tax revenues is not effect to tax revenues so much. But It is necessary to turn to taxation on digital goods. Because the rate of consume tax and transaction of digital goods expected to increse continuously. In addition, international consume tax trends of many countries are to secure tax revenues through increases consume tax rate, enlarge tax base with decreasing the objects of tax exemption and zero tax rate, simplify tax administration and prevent of tax avoidance. Second, in case of B2C와 C2C, registration method and information processing technology method of various methods which is proposed in OECD are more realistic one. Specially information processing technology method is resigned to internatioal cooperation and degree of development in information processing technology and more realizable than registration method.