On strengthening the control potential of value-added tax in the EAEU in the context of digitalization

DOI

10.2991/iscde-19.2019.89How to use a DOI?

Keywords

value-added tax (VAT), digitalization, electronic invoice, system of tax administration, tax control, Eurasian Economic Union (EAEU), goods traceability system

Abstract

The article summarizes the results of a study of the level of development of the administration of value-added tax (VAT) in the countries of the Eurasian Economic Union at the present stage, introduces a classification of systems. The following factors were identified as factors in building an effective national control system for VAT: the general level of digitalization in the economy of the country, the availability of legislation and infrastructure for electronic document management between business entities and for the subsequent transmission of data from invoices to a single state base, which allows for monitoring operations and identifying risks. Particular attention is paid to plans for the development of control between member countries of the Eurasian Economic Union, including electronic document management between residents of member countries of the union, the exchange of information between tax authorities, and the launch of a traceability system for goods. According to the authors, the success of the implementation of projects to build an international control system depends on the development levels of national VAT administration systems and their harmonization with supranational legislation. An analysis of the current state and trends in the sphere of control over value-added tax allows us to conclude that the control potential of the tax is significantly strengthened.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - N.G. Vishnevskaya
AU  - N.P. Melnikova
AU  - D. Vishnevskiy
PY  - 2019/12
DA  - 2019/12
TI  - On strengthening the control potential of value-added tax in the EAEU in the context of digitalization
BT  - Proceedings of the International Scientific and Practical Conference on Digital Economy (ISCDE 2019)
PB  - Atlantis Press
SP  - 188
EP  - 193
SN  - 2352-5428
UR  - https://doi.org/10.2991/iscde-19.2019.89
DO  - 10.2991/iscde-19.2019.89
ID  - Vishnevskaya2019/12
ER  -