• 한국전자거래학회:학술대회논문집
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• 한국전자거래학회 2003년도 종합학술대회 논문집
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• pp.261-267
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• 2003

This study deals with controversial issues surrounding the today′s cyber-taxation and recommends feasible consumption tax system architecture titled Global Electronic Tax Invoice System (GETI). The GETI is an electronic consumption tax architecture to provide "all-in-one" tax and e-payment services through a trusted third party (TTP). GETI is designed to streamline the overall cyber-taxation process and provide simplified and transparent tax invoice services through an authorized np. To ensure information security, GETI incorporates public Key infrastructure (PKI) based digital certificates and other data encryption schemes when calculating, reporting, paying, and auditing tax in the electronic commerce environment. GETI is based on the OECD cyber-taxation agreement that was reached in January 2001, which established the taxation model for B2B and B2C electronic commerce transactions. For the value added tax systems, tax invoice is indispensable to commerce activities, since they provide documentations to prove the validity of commercial transactions. As paper-based tax invoice systems are gradually phased out and are replaced with electronic tax invoice systems, there is an increasing need to develop a reliable, efficient, transparent, and secured cyber-taxation architecture. To design such architecture, several desirable system attributes were considered -- reliability, efficiency, transparency, and security. GETI was developed with these system attributes in mind.

• 디지털융복합연구
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• 제2권2호
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• pp.45-62
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• 2004

E-commerce is now a familiar form of commercial transaction, especially in the transactions between businesses. This online transaction poses a good deal of problems to the traditional tax system and administration. Realignment of tax system and tax administration in the e-commerce is one of the major topics on the International problem. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. Currently, the Korean VAT law does not have a basis for taxation on international transactions that are considered to be services. Considering the tax revenue loss and the inequality between domestic suppliers and foreign suppliers when international transactions are not taxed, the Korean Tax Authority needs to amend the current law.

• 에너지공학
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• 제26권4호
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• pp.127-142
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• 2017

2014.7월 유연탄 개별소비세 부과 이후 고열량탄 및 기준 구간내 상위 열량탄 선호 현상 등 사용량 왜곡 현상이 나타나 평균 도입열량 상승으로 추가적인 연료도입 비용이 발생하였다. 이에 따라 고열량탄 위주의 호주/러시아탄 비중이 확대된 반면 중,저열량탄 위주의 인도네시아탄 비중이 축소되었다. 이는 유연탄의 특성 반영이 미흡한 과세 제도에 따라 나타난 현상으로 사용량 왜곡 뿐 아니라 해외자원 개발 동기부여 저해, 연소기술 개발 차질 등의 문제가 있어 이를 해결 하기 위한 개선 방안이 필요할 것이다. 적정 세수를 유지하면서 사용량 왜곡을 해소할 수 있는 개선방안으로 5,000kcal/kg 기준열량 비례 부과방식과 5,000kcal/kg 기준 열량 세액단가와 동일한 상하 200kcal/kg 단위 총 15 구간 세분화 부과방식이 있으며 이를 통해 사용량 왜곡 현상 해소는 물론 세수증대와 연료도입 비용 절감의 효과가 있을 것으로 예상한다.

• Nuclear Engineering and Technology
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• 제56권1호
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• pp.180-188
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• 2024

This research examined consumption-based carbon emission reduction by nuclear energy consumption and environmental tax while considering the context of trade globalization in the highest five emitter nations from 1990 to 2020. This study used various empirical methodologies, including preliminary analysis to check the stationarity and cointegration, the CS-ARDL for long-run analysis, CCEMG, AMG for robustness, and the D-H causality test for short-term pairwise causation. The results indicated that nuclear energy consumption, environmental tax, and trade globalization help to mitigate consumption-based carbon emissions while economic growth and population density boost carbon emissions. Furthermore, the results also found two-way casual connection exists between nuclear energy consumption, population density, and consumption-based carbon emissions. Thus, the results emphasize the need for government policies that encourage nuclear energy and environmental tax as a strategy to reduce carbon emissions and achieve and maintain environmental development.

• KDI Journal of Economic Policy
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• 제29권2호
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• pp.177-196
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• 2007

본 논문은 조세제도의 개편이 (기존의 세수를 유지하는) 경제 및 효용에 미치는 영향에 대해 소국경제를 위한 동적 일반균형모델을 한국경제에 적용하여 분석한다. 여러 가지의 조세제도 개편의 효과를 분석하는데, 특히 기업의 법인세나 가계의 근로소득세를 소비세(부가가치세)로 대체하는 경우 단기 및 장기적으로 어떠한 효과가 있는가를 살펴본다. 모델의 결과에 따르면 이같은 세제개편은 대체로 경제 전체의 효용을 1~3% 정도 증가시킨다. 단기적으로는 경제가 나빠지지만 장기적인 이익이 단기적인 효용감소를 능가한다. 하지만, 기업의 법인세를 낮추고 이를 가계의 근로소득세로 대체할 경우, 경제 전체의 효용은 낮아진다.

• 수산경영론집
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• 제36권3호
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• pp.89-117
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• 2005

Currently, the tax - exempted vessel fuel is provided for commercial fishing in order to increase the competitive power of fishery production thorough the National Federation of Fisheries Cooperatives. The National Federation of Fisheries Cooperatives should predict the exact amount of fuel consumption for fishing every year to request the fuel from the government. Unfortunately, there is no sophisticated model to predict the tax - exempted vessel fuel consumption. In 2003, the consumption of the tax- exempted vessel fuel was only $25.1\%$ of the estimation amount by the National Federation of Fisheries Cooperatives. This causes an inefficiency in the petroleum management. Moreover, we need some data such as the annual average fishing hours, fishing days and fishing behavior to adopt a new policy regarding fishing. Up to now, the data have been obtained by survey with response in the fishery field. In the most case, we have a small number of data because we spend so much time and money consuming for collecting fishing data. As a result, the level of confidence of the data is associated with the sample size and normally low. In order to achieve more accurate data, we need to develope an efficient method for collecting fishing data. In this research, we proposed a new method to predict the tax- exempted vessel fuel consumption more exactly. The prediction results from the proposed method has been compared with the results from the current method. According to the results in this research, the method proposed here produced much better accuracy than the current method. In addition, we also proposed in the paper for collecting fishing data of the annual average fishing hours using the tax - exempted vessel fuel consumption and the gasoline consumption of vessel engine. The fishing data obtained by using the method proposed in this research could be much more efficient and accurate because it doesn't need to estimate from survey sample data.

• 충청수학회지
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• 제31권1호
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• pp.65-73
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• 2018

We investigate the optimal consumption and investment problem of working agent who faces tax system on consumption, labor income, savings and investment. By applying martingale method, we obtain the closed-form solutions so it is possible to verify the effect of tax system analytically.

• KDI Journal of Economic Policy
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• 제24권1호
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• pp.191-233
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• 2002

This paper is to examine some issues and policy direction of capital income taxation in Korea. Fundamental tax reform in US was reviewed to get some lessons for reforming the capital income taxation. One of main characteristics in Korea's capital income taxation is different treatment by corporation type, investment goods, and financial structures. Especially, the tax differential for debt and equity financing has been serious, as debt has been deducted as cost. We discuss that tax policy should try to satisfy the efficiency, equity, and simplicity under the structure of income based taxation for the time being. However, the changes of tax policies in advanced economies should be carefully examined, as Korea has the structure of small open economy. The current issue on the abolition of corporation income tax might be premature in logical structure and implementation. The US fundamental tax reform might be useful reference for determining the direction of capital income taxation in Korea, as it gives us some chances to discuss about tax base issue with income and consumption. Consumption based taxation is superior to income based taxation in the perspective of administrative and compliance costs. We should consider these tax costs for reforming capital income tax system in Korea.

• KDI Journal of Economic Policy
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• 제40권2호
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• pp.53-73
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• 2018

Using an overlapping generations model, this paper examines tax policy effects across generations. The model incorporates housing assets separately from capital assets and includes taxes on labor income, capital income, consumption and housing assets. Tax reforms for each tax rate have different effects on tax burdens across generations and the overall efficiency of the economy, leading to different welfare costs for generations. Specifically, raising housing property taxes results in the smallest welfare loss by future generations, as in the model it does not hurt economic efficiency and the tax burden increases mainly for the elderly, who have accumulated housing assets in preparation for retirement.

• 환경정책연구
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• 제13권3호
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• pp.75-107
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• 2014

우리나라는 환경친화적 소비를 권장하기 위한 다양한 환경정책 중에서 경제적 유인체계의 하나로서 세제지원을 제공하는 방안을 강구할 필요가 있다. 이는 국민의 녹색생활을 확산시키고 환경친화적 소비를 장려하기 위해 홍보와 교육 이외에 소비자의 소득세 감면 등 실질적인 세금혜택을 통해 경제적 유인을 제공하기 위함이다. 본 논문에서는 국내외 환경친화적 소비에 대한 각종 세제지원 사례를 감안하여, 향후 우리나라의 녹색제품 소비촉진을 위한 네 가지 소득세 세제지원 방안을 설계 제시하고, 이에 따른 소득계층별 귀착효과, 소득재분배효과, 세수효과, 생산유발효과, 고용유발효과 등 각종 경제적 파급효과를 산업연관표와 가계동향조사라는 미시자료를 이용한 투입-산출분석을 통하여 알아본다.