The Resource Value Added Taxation in the digital economy

Value Added Taxation in the digital economy

Value Added Taxation in the digital economy
Value Added Taxation in the digital economy
  • eng
  • eng
This article looks at the digital economy from the perspective of indirect taxation. Service supplying platforms with non-neutral pricing strategies are at the centre of this examination. In particular, this article focuses on the now common business model of completely disregarding monetary compensation from individuals for supposedly "free" electronic services. Even in the context of extensive legal debate, economic research into the phenomenon of "free" services has so far been secondary. This article looks at other platform users who pay monetary consideration for the possibility of advertising on the platform, and considers this from an economic perspective. Arguments in support of economic third-party consideration are more convincing than the debate surrounding barter transactions. Changes to the status quo which are aimed at potential under-taxation are likely to result in over-taxation. How additional taxation, for example the briskly discussed digital services tax, will affect players is anything but clear. From a theoretical viewpoint, the justification for over-taxation is missing. The author concludes that change is unnecessary both as regards current legislation and current jurisprudence. The digital economy drags VAT into another era, where consumption is far less direct and personal than ever before
Citation source
In: British tax review. - London. - (2018), no. 5 ; p. 606-627
Zawodsky, F.S
Geographic coverage
  • European Union
  • Europe
  • International
Language note
  • digital economy
  • VAT
  • VAT Directive
  • international taxation
  • valuation
  • barter
  • services
Value Added Taxation in the digital economy

Library Locations

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