제4차 산업혁명과 과세 문제 ―공유경제(sharing economy)의 과세 문제를 중심으로―

Abstract

The sharing economy is an economic model often defined as a peer-to- peer(P2P) based activity of acquiring, providing or sharing access to goods and services that are facilitated by a community based on-line platform. A shared economy can make personal assets or things available to others using the Internet platform. These shared economies can not avoid conflicts with existing economic institutions. The shared economy that appeared in the era of the Fourth Industrial Revolution can be an innovative economic activity. The development of these innovative technologies can enrich people's lives, but problems related to the application of conventional tax laws can arise. As a new economic activity a legal system is needed that can take advantage of the shared economy. Income tax related issues in the shared economy concern income grasp of intermediary service providers. Therefore, it is necessary to introduce a system that requests the intermediary service company to provide income information of the consumer's provider. And the issue related to consumption tax is whether to be a brokerage service company or a service provider of a taxpayer. In Korea a system has been introduced in which overseas operators have already imposed a consumption tax on the provision of electronic services such as the Internet from 2015. The question of corporation tax related to the shared economy is whether or not it can reproduce the appropriate corporate tax for a brokerage service company that is a foreign corporation. This is a general matter related to a foreign corporation that conducts electronic commerce etc. If a foreign corporation has a permanent establishment, income is taxable.