关于是否适用均衡税的研究

Study on the Taxation of Digital Economy through Equalization Levy as Quick Fix

本稿从租税政策的观点、法律观点以及适用实务上的观点对均等税能否有效地发挥"数字交易相关可发生的征税问题的短期对策"的问题,考核各国的立法经验。根据研究结果,均等税是一种基于数字消费本身的税,与传统的国际租税体制相冲突,也不能有效地执行来源国与居住国之间的正当的征税权分配功能。即使将均等税单方面引进到国内法,从租税政策的观点、法律观点、适用实务的观点来看都会引起诸多问题。从韩国的立场来说,国际上引进单方措施的国家成为多数之前,没有必要提前承担引进均等税的危险以及反作用。数字经济的新的征税要以对数字经济没有不利为目标,征税对象也是比照对法人总销售额进行征税,谋求在法人税的脉络上对所得本身进行征税的方向更为妥当。

This paper explores whether equalization levy may function effectively as quick fix against tax challenges orginating from digital transactions through comparative study on current trends and legistrative precedents of relevant countries and international or surpranational institutions on the perspectives of tax policy,legal analysis and practical feasibility.The concise conclusion of the above study is that the taxation of digital economy through equalization levy conflicts with traditional international tax regime and cannot allocate taxing rights duely between source country and residence country,since it is based just upon digital consumption itself,not digital investment.Equalization levy may be introduced as unilateral measure by a country,but it must cause many problems on each perspective of tax policy,legal analysis and practical feasibility.There may be the follwing view.Jurisdictions will continue to implement their own digital taxes.The consequences of these unilateral measures have seemingly been positive for some individual countries which regard to tax revenue.This dynamic will promote more countries to adopt their own measures and result in the serious consequences of double taxation,which drive most of countries to readily go toward internation consensus.This view may have some points,but there is no reasonable ground at all to intentionally take such serious consequences.Although it is uncertain how taxing digital economy comes to conclusion in coping with recent tax challenges,the following points must be observed.First,it is inappropriate to penalize digital economy in comparison with traditional economy.Second,it is reasonable to tax corporate income on a net basis,not to tax it on a gross basis as is the case with equalization levy.