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This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.

Value-added tax. --- Value-added tax--Australia--Case studies. --- Value-added tax--Law and legislation. --- Value-added tax--United States--Case studies. --- Value-added tax --- Political Science --- Law, Politics & Government --- Public Finance --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Law and legislation --- Law and legislation.

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Un guide pratique riche de conseils pour mieux comprendre la TVA en Belgique et dans l'Union EuropéenneUn ensemble d'opérateurs est appelé communément le " Groupe des 4 " et comprend des assujettis et des personnes morales non assujetties ne déposant pas de déclarations périodiques ordinaires à la TVA ... Lorsque ces opérateurs achètent des biens ou des services en Belgique, la TVAbelge leur est portée en compte à moins qu'il n'existe une exemption. Par ailleurs, lorsqu'ils achètent des biens dans un Etat non membre de l'Union européenne et que les biens sont importés dans ladite union, la TVA.

Tax returns --- Value-added tax --- Law and legislation

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Value-added tax --- Peer-to-peer architecture (Computer networks) --- Law and legislation --- Taxation

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Economic value added --- Business enterprises --- Organizational effectiveness --- Success in business --- Organizational effectiveness. --- Success in business. --- Valuation --- Philosophy (General) --- Filosofie (algemeen) --- Business --- Business failures --- Creative ability in business --- Prediction of occupational success --- Management --- Organization --- Business organizations --- Businesses --- Companies --- Enterprises --- Firms --- Organizations, Business --- EVA (Economic value added) --- Value added --- Economic value added. --- Valuation. --- Valeur économique ajoutée --- Entreprises --- Efficacité organisationnelle --- Succès dans les affaires --- Évaluation

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The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital economy" offers great opportunities to suppliers and consumers, it also raises unprecedented challenges in the collection of value added taxes, particularly because of the intangible nature of online supplies, the relative anonymity of Internet users and the borderless nature of the e-marketplace. This book assesses the practical feasibility of existing EU VAT provisions on "electronically supplied services" and tests their compliance with the widely acknowledged OECD "Ottawa Taxation Framework" and the constitutional principle of non-discrimination as embedded in international and European economic law. It reveals major flaws in EU VAT legislation and the underlying OECD benchmark, given that both assume that online suppliers are able to carry out transaction-based verifications of the status and location of their customers in the same way as traditional suppliers. After discussing possible sources of inspiration for reforming the EU VAT treatment of online supplies (including the OECD "International VAT/GST Guidelines", the 2014 BEPS report on the "Challenges of the Digital Economy" and the recent European Commission Communication on a Digital Single Market Strategy for Europe), innovative and practical proposals are made on possible technology-based mechanisms that could be used in the future for the correct assessment and collection of value added tax on online supplies --

Value-added tax --- Electronic commerce. --- Information technology --- Law and legislation --- Economic aspects.