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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

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  • 渡辺, 智之
  • Watanabe, Satoshi
  • ワタナベ, サトシ

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.

Suggested Citation

  • 渡辺, 智之 & Watanabe, Satoshi & ワタナベ, サトシ, 2000. "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," Discussion Paper Series a392, Institute of Economic Research, Hitotsubashi University.
    • Handle: RePEc:hit:hituec:a392
    Note: 参考文献: p26-27
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    File URL: https://hermes-ir.lib.hit-u.ac.jp/hermes/ir/re/13821/DP392.pdf
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    References listed on IDEAS

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    5. Trandel, Gregory A., 1992. "Evading the use tax on cross-border sales : Pricing and welfare effects," Journal of Public Economics, Elsevier, vol. 49(3), pages 313-331, December.
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