Value-added tax on private goods in the electronic commerce market of the European Union

Simančík, Thomas

Value-added tax and cross-border trade are an everlasting problem of international tax policy. This problem has intensified with the outbreak of the Internet and a truly globalized electronic commerce market. This bachelor thesis therefore addresses the current setting and environment of value-added tax in the electronic commerce market of the European Union. In this respect, relevant research and scientific papers are reviewed to introduce the problematic of lagging regulation regarding to value-added tax and a rather contradictory exponential growth of digital technology. This research attempts to evaluate the correlation between the value-added tax gap and several socio-economic indicators. Furthermore, the dependency between the value-added tax gap and turnover from electronic commerce of different size categories of enterprises in the European Union will be examined. Our research finds evidence to conclude that turnover from electronic commerce has a positive relationship with subsequent value-added tax gap.

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