디지털세 논의에 관한 경제학적 고찰 (A Survey of Digital Tax)

이 보고서에서 BEPS 프로젝트와 디지털 서비스세 도입에 관한 국제 논의 동향을 파악하고, 다국적 기업의 조세회피에 따른 경제적 영향을 분석한 기존 문헌을 정리했다. 또한 디지털세와 관련한 향후 연구방향을 제시함으로써 정부가 BEPS 프로젝트 및 디지털 서비스세 도입에 대한 대응을 마련할 때 참고할 만한 자료를 제공했다. As the digital economy progresses, there is growing concern regarding the issue of tax avoidance by multinationals. Since firms rely heavily on intangibles and yield profits without permanent establishments in the digital economy, the so-called Base Erosion and Profit Shifting (BEPS) phenomenon is likely to grow worse as such tax avoidance by multinationals becomes more prevalent and elaborate. Working within the OCED/G20 Inclusive Framework on BEPS, over 135 countries are collaborating to reach an agreement by the end of 2020, and many economies including European countries have been introducing digital services tax. This paper surveys the literature on the economic impact of tax avoidance by multinationals, reviews international discussions on the BEPS project and digital services tax, and provides, by suggesting directions for future research, references for government to prepare countermeasures for the introduction of the BEPS project and digital services tax by other countries. (the rest omitted)