Version 1
: Received: 26 February 2024 / Approved: 26 February 2024 / Online: 26 February 2024 (14:40:24 CET)
How to cite:
Becsky-Nagy, P.; Póta, C.P. Sustainable VAT harmonization theory for cross-border e-commerce transactions in the European Union. Preprints2024, 2024021478. https://doi.org/10.20944/preprints202402.1478.v1
Becsky-Nagy, P.; Póta, C.P. Sustainable VAT harmonization theory for cross-border e-commerce transactions in the European Union. Preprints 2024, 2024021478. https://doi.org/10.20944/preprints202402.1478.v1
Becsky-Nagy, P.; Póta, C.P. Sustainable VAT harmonization theory for cross-border e-commerce transactions in the European Union. Preprints2024, 2024021478. https://doi.org/10.20944/preprints202402.1478.v1
APA Style
Becsky-Nagy, P., & Póta, C.P. (2024). Sustainable VAT harmonization theory for cross-border e-commerce transactions in the European Union. Preprints. https://doi.org/10.20944/preprints202402.1478.v1
Chicago/Turabian Style
Becsky-Nagy, P. and Cserne Panka Póta. 2024 "Sustainable VAT harmonization theory for cross-border e-commerce transactions in the European Union" Preprints. https://doi.org/10.20944/preprints202402.1478.v1
Abstract
Current VAT rules for cross-border e-commerce companies in the EU are not sustainable, because they are extremely complex and often opaque, due to the lack of tax harmonization. The aim of the research is to explore, using a qualitative method, what kind of harmonization would make the current legislation more uniform, simpler, more transparent, and easier to understand, without conflicting with the rules of any Member State. To this end, the aspects of the new platform regulation introduced on 1 July 2021 and its potential for expansion are assessed through information from possible sales models. The research suggests that the rules on platforms do not cover all possible sales models, which in our view imposes an unnecessary extra administrative burden on some businesses and makes their tax activities less transparent. In the light of the results of the research, we propose that the current EU platform regulation should be extended to cover B2B, B2C transactions and services. As a result of this suggested harmonization, a simpler, more transparent, uniform and sustainable tax system would contribute to the whitening of the economy, generating additional tax revenue for Member States.
Keywords
sustainable; e-commerce; tax; VAT; harmonization; platform; digital; European Union; cross-border
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
