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The Evaluation of VAT/GST in OECD Countries in Electronic Commerce

Christina Allen

International VAT Monitor2025https://doi.org/10.59403/2w5xxz8article
ABDC B
Weight
0.37

Abstract

The rapid expansion of electronic commerce has significantly transformed VAT/GST systems, challenging the practical application of the destination principle – a global standard promoting trade neutrality and efficiency. In this article, the author examines OECD recommendations on managing cross-border digital transactions and evaluates diverse country responses, highlighting persistent fragmentation due to varying taxable scopes and exemption thresholds. The author, ultimately, questions the continued relevance of traditional VAT/GST exemptions in digital commerce contexts, considering key international principles such as neutrality, efficiency and fairness.

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https://doi.org/https://doi.org/10.59403/2w5xxz8

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@article{christina2025,
  title        = {{The Evaluation of VAT/GST in OECD Countries in Electronic Commerce}},
  author       = {Christina Allen},
  journal      = {International VAT Monitor},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/2w5xxz8},
}

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The Evaluation of VAT/GST in OECD Countries in Electronic Commerce

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.