English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113656/144643 (79%)
Visitors : 51713827      Online Users : 742
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/150820


    Title: 霸權妥協：解析各國為何遵循數位服務稅多邊建制
    A Hegemon’s Compromise: Explaining States’ Compliance with the Multilateral Digital Service Tax Regime
    Authors: 蘇翊豪
    Su, Yi-hao
    Contributors: 問題與研究
    Keywords: 霸權穩定論;數位經濟;關稅報復;常設機構;遊說
    Hegemonic Stability Theory;Digital Economy;Tariff Retaliation;Permanent Establishment;Lobbying
    Date: 2024-03
    Issue Date: 2024-04-11 14:43:36 (UTC+8)
    Abstract: 由於提供數位經濟服務的跨國公司不須在市場國建立恆久據點，導致利潤來源地政府無法適用傳統的常設機構原則進行課稅。面對此項國際稅收分配的挑戰，經濟暨合作發展組織（Organisation for Economic Cooperation and Development, OECD）在2013年公告「防止稅基侵蝕與利潤移轉計畫」 （BEPS），試圖建立一致的課稅替代方案。然而，部分國家後續卻自行開徵數位服務稅，美國川普政府對這些國家威脅使用301條款並發起關稅報復，直到2021年美國拜登政府支持雙柱方針共識，英、法等國終於放棄片面課徵的數位稅。本文透過單一個案和過程追蹤法，剖析各國遵循BEPS的考量。首先根據霸權穩定論的公共財邏輯，本文指出美國願意制止本國數位企業利用稅法漏洞，有助於各國遵循BEPS。其次，依照企業影響力邏輯，本文發現當美國科技巨擘表達承擔更多稅額給利潤來源地政府的偏好，而非忍受單邊數位稅造成的營運不確定性，可促使美國政府支持BEPS。本研究發現延伸霸權穩定論在國際稅務領域的分析效果，並透過檢視企業與政府的互動，解釋霸權為何初期卸責而後妥協承擔責任。
    Host countries cannot tax digital multinational corporations (MNCs) based on the traditional permanent establishment principle because digital services are intangible. To address this challenge, the Organisation for Economic Cooperation and Development (OECD) initiated the “Base Erosion and Profit Shifting” (BEPS) multilateral regime in 2013. Nonetheless, several host countries hunting for revenue unilaterally adopted digital service taxes, and the US Trump administration responded with Section 301 tariff retaliation from 2019 to 2020. These countries, including France and the United Kingdom, did not reach an agreement on digital service tax with the US until the US Biden administration agreed to support the BEPS Two-Pillars Model in 2021. This paper identifies the factors influencing global compliance with the BEPS multilateral regime using a within-case study and the process-tracing method. First, based on the public goods argument, I claim that states are more likely to comply with the BEPS regime after the US shows support by restraining American digital MNCs from utilizing international tax loopholes. Second, the political leverage argument suggests that the US is more inclined to support BEPS after American digital MNCs express a preference for paying higher host country taxes instead of facing the uncertainty of unilateral digital taxes. The findings extend the analytical utility of hegemonic stability theory to scholarship on international taxation. Moreover, by focusing on firm-state interactions, this paper adds to the understanding of why a hegemon would initially withhold support from an international tax framework but ultimately acquiesce.
    Relation: 問題與研究, 63(1), 103-146
    Data Type: article
    DOI 連結: https://doi.org/10.30390/ISC.202403_63(1).0003
    DOI: 10.30390/ISC.202403_63(1).0003
    Appears in Collections:[問題與研究 TSSCI] 期刊論文

    Files in This Item:

    File SizeFormat
    63-1-3.pdf6736KbAdobe PDF149View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback