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| Type | Master's Thesis |
| Scope | Discipline-based scholarship |
| Title | Challenges of Implementing VAT in the EU E-Commerce |
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| Institution | University of Zurich |
| Faculty | Faculty of Business, Economics and Informatics |
| Number of Pages | 73 |
| Date | 2018 |
| Abstract Text | The modernization of VAT in the European e-commerce is a hot topic in our days. In the end of 2017 all the Member States have agreed that the current VAT rules were created for a different era and they cannot cope with the needs of the modern society. This thesis gives a comprehensive overview on this topic. It gives a short introduction of all the fundamental concepts of VAT and e-commerce, in order to give a full view even to readers that are not familiar with this topic. Then it explains the reason why these changes were necessary, the rationale behind the proposed measures by the European Commission, the challenges that the Commission faced on implementing these changes and lastly how these challenges were overcome. Furthermore, this research is analysing the potential influence of disrupting new technologies, such as 3D-printing and blockchain in our society and more specifically on VAT. It tries to point the finger not only to the challenges that might arise by using such technologies (3D-printing) but also the fruitful benefits that tax authorities can receive by integrating these technologies to their systems (blockchain). All in all, this thesis is trying to provide a summary of all the changes that occurred in the European VAT system in e-commerce in the past three years and try to outline future topics that might be in the highlight in the years to come, due to the digitisation of our era. |
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