WEKO3
アイテム
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デジタル財取引における消費税 : 我が国の課税制度を巡る現状と課題
https://osu.repo.nii.ac.jp/records/797
https://osu.repo.nii.ac.jp/records/797784b1114-5d07-4b27-bc8e-1bce958afe71
名前 / ファイル | ライセンス | アクション |
---|---|---|
KJ00006410841.pdf (1.4 MB)
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2010-06-01 | |||||
タイトル | ||||||
タイトル | デジタル財取引における消費税 : 我が国の課税制度を巡る現状と課題 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Consumption Taxes in Transactions Involving Digital Products : Present Situation and Issues with Tax System in Japan | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | デジタル財 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 消費税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 越境取引 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 企業-消費者間 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 日本 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 経済協力開発機構 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Digital Products | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Consumption Tax | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Cross-Border Transactions | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Business to Consumer | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Japan | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Organization for Economic Co-operation and Development | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
論文 | ||||||
記事種別(英) | ||||||
en | ||||||
Article | ||||||
著者名(日) |
細木, 宏和
× 細木, 宏和 |
|||||
著者名よみ |
ホソキ, ヒロカズ
× ホソキ, ヒロカズ |
|||||
著者名(英) |
HOSOKI, Hirokazu
× HOSOKI, Hirokazu |
|||||
著者所属(日) | ||||||
大阪産業大学経済学研究科 | ||||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | Since transactions involving digital products are borderless in nature, a new problem has recently arisen, to which the consumption tax system based on conventional business transactions cannot fully respond. This research reviews the method of consumption tax collection that handles transnational transactions involving digital products in Japan. The conclusion is that tax collection from transnational B-to-C transactions under the current method is difficult, since such transactions involve complex taxation methods involving more than one country. In addition, the market size of B-to-C transactions is limited and has no significant impact on tax revenues at the present stage. However, in view of the significant progress of the B-to-C transaction market, this may create serious economic irrationality in the future, leading to major international taxation issues. Therefore, it is necessary that Japan keep in step with global deals discussed in the OECD and take measures to maintain consistency in all situations. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11394639 | |||||
書誌情報 |
大阪産業大学経済論集 巻 11, 号 3, p. 391-420, 発行日 2010-06 |