Year: 2024
Type: article
Abstract: This article examines the increasing involvement of third parties, particularly digital platforms, in VAT taxation. It discusses the shift from traditional state-centric tax collection to a model where private entities play a crucial role in ensuring tax compliance. It highlights the EU VAT’s “deemed supplier” regimes, which impose increased liability on digital platforms facilitating transactions, and explores the potential advantages and disadvantages of this approach.
Source: Studia Prawnicze KUL
DOI: 10.31743/sp.17346
Authors: Robert Zieliński, Emilia Teresa Sroka
Institution: Kozminski University
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405631216