Although there have been many reforms, the VAT system is fragmentary, too complex and leaves the field open to fraud. It is for this reason that the Commission calls for a reform of the VAT system by proposing to radically modify the current system. The present paper intends to examine the possible developments of the VAT strategy, taking into account the effects that the European Union's choices may have on the behaviors that the economic operators will have to align with and the needs to be planned to join the new EU actions. It is thus highlighted that the reform of the VAT system could, if we avoid measures without a criterion as in Italy, play a key role and return to growth through its potential to strengthen the single market and support for smart cleansing of the budget in the member States. Enhancements of this kind require a comprehensive VAT system capable of adapting to the changes in the economic and technological environment and sufficiently strong to withstand the fraudulent attacks that have occurred in recent years.
La tassazione dell’IVA nel Paese di destinazione: un apparente ritorno al passato che scommette sul futuro dell’UE
Buccico
2017-01-01
Abstract
Although there have been many reforms, the VAT system is fragmentary, too complex and leaves the field open to fraud. It is for this reason that the Commission calls for a reform of the VAT system by proposing to radically modify the current system. The present paper intends to examine the possible developments of the VAT strategy, taking into account the effects that the European Union's choices may have on the behaviors that the economic operators will have to align with and the needs to be planned to join the new EU actions. It is thus highlighted that the reform of the VAT system could, if we avoid measures without a criterion as in Italy, play a key role and return to growth through its potential to strengthen the single market and support for smart cleansing of the budget in the member States. Enhancements of this kind require a comprehensive VAT system capable of adapting to the changes in the economic and technological environment and sufficiently strong to withstand the fraudulent attacks that have occurred in recent years.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
