데이터 기반 경제에서 디지털세 적용과 통관법적 고찰에 관한 연구

With the rapid growth of the digital economy, which has data-dependent characteristics, the traditional taxation and taxation system is reaching its limits. Although multinational IT companies are generating enormous profits through digital platforms, their taxation is not properly implemented within the existing legal framework. A digital tax has been proposed as a new taxation model, but various restrictions between countries and inadequacies of the existing tax system remain in the process of introduction and application. Academically, research is being conducted on trends and impact analyzes that interpret digital tax as an extension of corporate tax and value-added tax. but comparative legal research on the expansion of customs area of digital tax from the perspective of cross-border movement of digital goods and services is minimal. Therefore, the purpose of this paper is to compare digital tax with the domestic customs law area in terms of taxation in the application of digital tax in the data-based economy, discover inconsistencies, and seek a prior to expand the application of customs law. For this purpose, a research method was conducted comparing OECD Digital Tax Pillar 1 and 2 with domestic customs clearance law. Alternatives to apply the research results can include clarifying provisions for digital services and intangible goods, standardization of data customs clearance related to import of digital services, and promoting international cooperation.