4차 산업혁명에 따른 조세환경 변화와 정책 과제 -국회예산정책처

ProfitPilot and NatureNexus 2020. 6. 9. 15:38

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< 차 례 >
I. 서론 / 1

II. 4차 산업혁명에 따른 조세환경 변화 / 5
1. 개관 ················································································································· 5
2. 국제적 세원 이동성(mobility of tax base) 증가 ········································ 7
3. 비정형 일자리 증가 및 숙련 수준에 따른 고용구조 재편 ························· 10
4. 소득불균형의 심화 ························································································ 12
5. 디지털 경제와 새로운 유형의 경제적 실체 등장 ········································ 13
6. 혁신성장을 위한 조세지원 역할 증대 ························································· 14
7. 세무행정의 디지털화 ···················································································· 16

III. 국회 입법 동향 및 전문가 인식 / 17
1. 4차 산업혁명의 사회 ․ 경제적 파급효과 ····················································· 17
2. 제20대 국회 4차 산업혁명 관련 입법 동향 ················································ 20
3. 전문가 집단 인식 조사 ················································································· 26
가. 개관 ········································································································ 26
나. 핵심 키워드 분석 ··················································································· 27
다. 조세 전문가 집단이 선정한 조세 분야 이슈 ········································ 28
4. 본 보고서의 핵심 조세이슈 선정 ································································· 30

Ⅳ. 4차 산업혁명과 조세 이슈 / 33
1. 디지털 경제와 기업과세 ··············································································· 33
가. 개관 ········································································································ 33
나. 기존 논의 ······························································································· 40
다. 조세 관련 과제 ······················································································ 43
라. 소결 ········································································································ 60

2. 디지털 경제의 발전과 노동시장 변화 ························································· 63
가. 개관 ········································································································ 63
나. 기존 논의 ······························································································· 63
다. 조세 관련 과제 ······················································································ 69
라. 소결 ········································································································ 71
2-1. 소득과세의 고용형태별 형평성에 관한 사례 분석 ··································· 73
가. 고용 형태별 과세상 차이 ······································································ 74
나. 국민부담 격차(payment wedge) 추정 ·················································· 77
다. 분석 결과 ······························································································· 79
라. 소결 ········································································································ 88
2-2. 플랫폼 기반 비정형 일자리 증가와 세입기반 ········································ 90
가. 개관 ········································································································ 90
나. 기존 논의 ····························································································· 91
다. 조세관련 과제 ························································································ 94
라. 해외 과세사례 ························································································ 97
마. 소결 ······································································································ 100

3. 새로운 경제적 실체에 대한 과세: 가상화폐 과세 ····································· 103
가. 개관 ······································································································ 103
나. 국내 가상화폐 과세사례 ···································································· 105
다. 가상화폐의 과세상 쟁점 ···································································· 108
라. 해외 과세사례 ······················································································ 111
마. 소결 ······································································································ 114

4. 혁신성장을 위한 조세지원 ·········································································· 117
가. 개념 ······································································································ 117
나. 기존 논의 ····························································································· 118
다. 조세 관련 현황 및 과제 ······································································ 120
라. 소결 ······································································································ 127

5. 세무행정의 도전과 기회 ············································································· 129
가. 개관 ······································································································ 129
나. 우리나라 세무행정 시스템 현황 및 새로운 과제 ······························· 130
다. 해외 세무행정 빅데이터 활용 사례 ···················································· 132
라. 소결 ······································································································ 134

Ⅴ. 향후 조세정책 과제 / 139
참고문헌 / 145
용어집 / 151

Ⅰ. 서론

Ⅱ. 4차 산업혁명에 따른 조세환경 변화