Modernizarea TVA în epoca digitală
VAT Modernization in the Digital Age
Author(s): Carlos Carbajo NogalSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Public Finances, ICT Information and Communications Technologies, EU-Legislation
Published by: Editura Hamangiu S.R.L.
Keywords: VAT; European Union; Digital Transformation; ViDA; Tax Fraud; Tax Harmonisation; Tax Administration;
Summary/Abstract: This article examines the modernization of Value Added Tax (VAT) within the European Union in response to ongoing digital transformation. Despite VAT’s critical role in financing national and EU budgets, systemic revenue shortfalls and fragmented national regulations persist, facilitating tax fraud and increasing administrative burdens. To address these challenges, the article analyzes the European Commission’s December 2022 “VAT in the Digital Age” (ViDA) reform package, highlighting its core proposals aimed at enhancing tax compliance, combating evasion, and reducing compliance costs across member states.
Journal: Cluj Tax Forum
- Issue Year: IX/2026
- Issue No: 1
- Page Range: 32-40
- Page Count: 9
- Language: English
- Content File-PDF
