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Approaches to the Administration of Vat in the European Union and its Implications for the Customs Union
[Подходы К Администрированию Ндс В Европейском Союзе И Выводы Для Таможенного Союза]

Author

Listed:
  • Malinina, Tatiana (Малинина, Татьяна)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

This paper concerns the basic rules of and the approaches to tax administration in the VAT system of the European Union, addresses the future scenarios for this system and discusses the suitability of approaches used in the EU for Eurasian Economic Union. Special attention is paid to taxation of electronic services.

Suggested Citation

  • Malinina, Tatiana (Малинина, Татьяна), 2015. "Approaches to the Administration of Vat in the European Union and its Implications for the Customs Union [Подходы К Администрированию Ндс В Европейском Союзе И Выводы Для Таможенного Союза]," Published Papers mak15, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:ppaper:mak15
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    File URL: https://repec.ranepa.ru/rnp/ppaper/mak15.pdf
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    References listed on IDEAS

    as
    1. Ernst Verwaal & Sijbren Cnossen, 2002. "Europe’s New Border Taxes," Journal of Common Market Studies, Wiley Blackwell, vol. 40(2), pages 309-330, June.
    2. Genser, Bernd, 2003. "Coordinating VATs between EU Member States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 735-752, November.
    3. Mr. Graham Harrison & Russell Krelove, 2005. "VAT Refunds: A Review of Country Experience," IMF Working Papers 2005/218, International Monetary Fund.
    4. Charles McLure, 2000. "Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(6), pages 723-740, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Value added tax; European Union; Single market Intra-Community supplies; Intra-Community acquisition; Missing-trader fraud; Electronic commerce;
    All these keywords.

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