금융서비스에 대한 부가가치세 과세 전환의 경제적 타당성 및 기준에 대한 연구
A study on the economic validity and standard of the value added taxation on financial service
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Abstract
Generally speaking, the decision whether to tax individual financial service must be based on the following criteria. First, compensation for the service should be distinctively identifiable from interests and investment profits, and this compensation should be passed onto users. Secondly, due consideration must be given whether taxable financial services is expected to be in a competitive disadvantageous position in relation to other non-taxable competitors. Thirdly, it is also important if some or whole part of financial services is provided to mother company of the same financial group. Lastly, whether the use of taxable services is voluntary or legally mandatory must also be considered.
참고문헌 (21)
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