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금융보험업에 대한 부가가치세
VAT for Financial Services

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Authors
이창희
Issue Date
2002
Publisher
서울대학교 법학연구소
Citation
법학, Vol.43 No.3, pp. 33-46
Keywords
금융보험업의 범위부가가치세 면세조세채권관계은행과세의 어려움
Abstract
VAT on financial services has been a thorny issue in theory as well as in

practice. This paper reviews the difficulties with applying VAT on financial

services. Its main thesis is to show a theoretical error with the prevailing

view that flow of interest or investment return should be considered a mere

transfer transaction for the purpose of designing VAT. The proper reason for

ignoring the flow of interest or another form of returns on investment is the

indirect tax nature of VAT. Based on this insight, the paper critically reviews

the current law for the banking and other financial services.

* Professor of Law, Seoul National University
ISSN
1598-222X
Language
Korean
URI
http://lawi.snu.ac.kr/

https://hdl.handle.net/10371/9110
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College of Law/Law School (법과대학/대학원)The Law Research Institute (법학연구소) 법학법학 Volume 43, Number 1/4 (2002)
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