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February 11, 20260 citationsOpen Access

Implementing Digital Taxation Insights from the EU's ViDA for Non-EU Jurisdictions

Digital Taxation and the Platform Economy Policy Design Lessons from the EU VAT in the Digital Age (ViDA) Initiative for Non‑EU Jurisdictions

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Authors

AMA. V. N. Murty

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Overview

Comparative legal policy analysis explores VAT policy design lessons for non-EU jurisdictions, suggesting actionable pathways to improve compliance.

Key Points

  • The aim is to extract actionable policy design lessons from the EU's ViDA initiative for non-EU jurisdictions to enhance VAT compliance.
  • Conducted comparative legal policy analysis based on the EU ViDA framework.
  • Identified three transferable modules for effective VAT implementation: digital reporting, supplier liability, and single registration.
  • Developed a control-impact matrix alongside future scenario projections for VAT-gap reduction.
  • Demonstrated effective sequences for implementing digital VAT policy.
  • Identified options to align legal liability with data-driven compliance enhancement.
  • Projected significant VAT-gap reductions through the proposed frameworks from 2023 to 2035.
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Cite This Study

A. V. N. Murty (2025) studied this question.

synapsesocial.com/papers/698c1bef267fb587c655df27https://doi.org/10.5281/zenodo.18442890
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1VAT and E-Commerce: Digital Reporting, E-Invoicing, and Fraud Prevention in Online Marketplaces (Benchmarking the EU ViDA Reforms)2025
  2. 2Questioning the Proportionality of the ViDA Rules on the Platform Economy: Are We Veering off Course?2024 · 4 citations
  3. 3The development of the European Union framework for the taxation of the digital economy: Evidence from selected member states2026 · 1 citations
  4. 4Sustainable VAT harmonization theory for cross-border e-commerce transactions in the European Union2024 · 1 citations
  5. 5VAT/GST harmonisation challenges for digital assets such as bitcoin and NFTs in the EU following Case C-264/14 (Skatteverket v David Hedqist)2024 · 38 citations