Combating VAT Fraud through Digital Technologies: A Reform Proposal

Ismer R, Schwarz M (2019)

Publication Type: Journal article

Publication year: 2019

Journal

International VAT Monitor International Bureau of Fiscal Documentation, The Netherlands

Book Volume: 2019

Pages Range: 240-246

Journal Issue: 6

DOI: 10.59403/3ckxzm4

Abstract

The fight against VAT fraud calls for a major overhaul of the VAT system. After presenting existing reform proposals, in this article, the authors advocate making use of the opportunities offered by digitization and suggest that the reverse charge mechanism should generally apply to business-to-business transactions when the supplies have been recorded in a central online database.

Authors with CRIS profile

Roland Ismer Lehrstuhl für Steuerrecht und Öffentliches Recht Magdalena Schwarz Lehrstuhl für Steuerrecht und Öffentliches Recht

How to cite

APA:

Ismer, R., & Schwarz, M. (2019). Combating VAT Fraud through Digital Technologies: A Reform Proposal. International VAT Monitor, 2019(6), 240-246. https://doi.org/10.59403/3ckxzm4

MLA:

Ismer, Roland, and Magdalena Schwarz. "Combating VAT Fraud through Digital Technologies: A Reform Proposal." International VAT Monitor 2019.6 (2019): 240-246.

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