IDEAS home Printed from https://ideas.repec.org/p/rnp/ppaper/mak15.html
   My bibliography  Save this paper

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
    as

    Download full text from publisher

    File URL: https://repec.ranepa.ru/rnp/ppaper/mak15.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. Ernst Verwaal & Sijbren Cnossen, 2002. "Europe’s New Border Taxes," Journal of Common Market Studies, Wiley Blackwell, vol. 40(2), pages 309-330, June.
    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)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. José Sánchez Maldonado & Salvador Gómez Sala, 2006. "The Reform of Indirect Taxation in Spain: VAT and Excise," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0607, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Jurušs Māris & Feldbergs Ģirts, 2018. "Management of Tax Payments Under the Definitive Value Added Tax Regime," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 32(1), pages 65-73, December.
    3. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
    4. Cnossen, S., 2002. "Tax policy in the European Union : a review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    5. Keen, Michael & Smith, Stephen, 2006. "VAT Fraud and Evasion: What Do We Know and What Can Be Done?," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 861-887, December.
    6. Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
    7. Sijbren Cnossen, 2013. "Preparing the way for a modern GST in India," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 715-723, August.
    8. Michael Keen, 2007. "VAT attacks!," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 365-381, August.
    9. Silvia Fedeli & Francesco Forte, 2011. "EU VAT frauds," European Journal of Law and Economics, Springer, vol. 31(2), pages 143-166, April.
    10. Kodjo Adandohoin, 2021. "Tax transition in developing countries: do value added tax and excises really work?," International Economics and Economic Policy, Springer, vol. 18(2), pages 379-424, May.
    11. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers 069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    12. Christian Breuer & Chang Woon Nam, 2009. "VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU," CESifo Working Paper Series 2771, CESifo.
    13. Ledjon Shahini & Arben Malaj, 2015. "How can We Measure the VAT Fraud and Evasion? Case of Albania," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 1, ejes_v1_i.
    14. David R. Agrawal & William F. Fox, 2017. "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
    15. Ernesto Crivelli, 2019. "A basic tool to assess tax administration strength in emerging Europe," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 27(2), pages 425-446, February.
    16. Astha Sen & Sally Wallace, 2017. "The Revenue Efficiency of India’s Sub-National VAT," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1705, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    17. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
    18. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
    19. Lee,Hyung Chul, 2016. "Can electronic tax invoicing improve tax compliance ? a case study of the Republic of Korea's electronic tax invoicing for value-added tax," Policy Research Working Paper Series 7592, The World Bank.
    20. Leonce Ndikumana, 2014. "International Tax Cooperation and Implications of Globalization," CDP Background Papers 024, United Nations, Department of Economics and Social Affairs.

    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.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnp:ppaper:mak15. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: RANEPA maintainer (email available below). General contact details of provider: https://edirc.repec.org/data/aneeeru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.