VAT Collection Methods

Hana Zídková and Aneta Šťastná
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Aneta Šťastná: Department of Public Finance, University of Economics, W. Churchill sq. 4, 130 67 Prague 3, Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2019, vol. 67, issue 3, 883-895

Abstract: Although, the VAT contributes significantly to tax revenues in all EU Member States, the current VAT system is vulnerable to organized fraud schemes and suffers from large scale tax evasion. The EU Member States and the European Commission are discussing new ways of VAT collection to prevent the evasive and fraudulent practices. This paper aims at the description of different VAT collection methods including their flaws and benefits that are addressed in the available literature. The conclusion is that reverse charge and split payment method are changing the character of the VAT system. The One stop shop system is lacking trust of the EU member states. Therefore, the recommendation is to improve current system by electronic means of reporting.

Keywords: VAT; collection method; VAT evasion; reverse charge; split payment; one stop shop (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2019067030883

DOI: 10.11118/actaun201967030883

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