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dc.description.abstractThis thesis is based on a simple principle: Electronic commerce should not be taxed. This thesis supports the fact that electronic commerce is a new way of conducting commerce and is growing very fast all over the world. This thesis attempts to define and classify electronic commerce. An analysis of what kind of trade barriers electronic commerce has to face is dealt with along with some guidelines that the private sector, government sector, and also the international organizations can follow in order to foster a globaly free electronic commerce.;이 논문의 목적은 인터넷과 전자상거래가 전세계적으로 굉장히 중요하게 부각되고 있는 현 시점에서, 이들이 국제경제의 흐름에서 어떠한 역할을 하며 얼마나 큰 잠재성을 가지고 있는지를 논하고 있다. 전자상거래의 의미를 정확하게 명시하며, 전자상거래와 관세 문제를 기술한다. 특히, WTO와 연결 지어, 전자상거래가 어떠한 무역 장벽의 장애물에 부딪히고 있으며, 이러한 무역 장벽에 부딪히지 않기 위해서 국가 차원은 물론, 민간 차원, 그리고 국제 기구 차원에서 어떠한 역할을 해야 하는지를 제시하고 있다.-
dc.description.tableofcontentsABSTRACT = 2 Ⅰ. Introductioa = 3 Ⅱ. Electronic Commerce-An Overview = 7 A. Large Potential of Electronic Commerce = 7 B. Definition of slectronic Commerce = 10 C. Classification of Digitized Products = 12 Ⅲ. Fostering Electronic Commerce = 14 A. Barriers to Electronic Commerce-Tariffs = 16 B. Electronic Commerce vs. Conventional Commerce = 17 Ⅳ. Electronic Commerce and Taxation = 20 A. No Tariffs on Electronic Commerce = 20 B. Complications of Taxing Electronic Commerce = 21 Ⅴ. Efforts to Dismantle the Barriers to Electronic Commerce = 24 A. Government Efforts to Free the Internet - The Unted States = 24 1. The Intemet Tax Freedom Act of the Uuited States = 25 2. US'Efforts toward Iternational Tax-Free Zone = 27 B. The WTO and aTariff Free Electronic Commerce - International Efforts28 = 28 C. Opposing Views to a Tax Free Electronic Commerce = 30 1. A Threat to "Main Street" Business? = 31 2. Developing Countries'Argument = 36 Ⅵ. Strntegies to Achieving a Global Electronic Commerce = 38 A. Promoting A Global Electronic Commerce = 40 B. Business Sector = 41 C. Government Actions = 43 Ⅶ. Cpnclusion = 45 REFERENCE = 47 한글초록 = 49-
dc.format.extent1426236 bytes-
dc.publisher이화여자대학교 국제대학원-
dc.subjectElectronic commerce-
dc.titleElectronic commerce : implications on international trade regarding tariff measures-
dc.typeMaster's Thesis-
dc.format.page49 p.-
dc.identifier.major국제대학원 국제학과- 2-
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