This article explores the limitations of VAT in digital economies and suggests split-payment mechanisms for improved revenue collection.
The author in this article critically examines the limitations of the VAT model in increasingly digital economies. He explores how split-payment mechanisms can simplify compliance and enhance revenue collection. He concludes that countries with mature digital infrastructures should consider piloting split-payment sales taxes as a viable alternative to VAT.
No takes yet. Share an insight, caveat, or question.
A. N. de Almeida (2025) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: