2002 Fiscal Year Final Research Report Summary
Electronic Commerce and Value Added Tax
| Project/Area Number |
13630108
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Kobe University |
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Principal Investigator |
TAMAOKA Masayuki Graduate School of Economics Associate Professor, 経営学研究科, 助教授 (90197559)
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| Project Period (FY) |
2001 – 2002
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| Keywords | electronic commerce / value added tax / taxation at source and transfer / competition between tax systems |
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| Research Abstract |
The value added tax (VAT) was employed until now as fundamentally on the principle of the destination but it is exceptionally imposed on the principle of the place of origin about dealings of the digital goods which make the core of electronic commerce. Since asymmetry's existing in the system itself and EU made a decision based on a destination principle for all the VAT on electronic commerce from the 2003 fiscal year, competition of place-of-origin principle taxation versus destination principle taxation will take place between EU and the non-EU countries about digital goods taxation.
New confusion arises from the fact that the problem of clearing of the tax revenues in a global scale arises even if each country adopts destination principle taxation along with the new system of EU. Also the decision of the place of the customer which is the core of the problem of electronic commerce taxation can not be easily solved only by introduction of destination principle taxation on electronic commerce.
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