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VAT at a Crossroads: Reconsidering Reform, the VAT Expert Group’s Vision and the Argument for a Union Tax Authority

I. Lejeune

International VAT Monitor2025https://doi.org/10.59403/1de0y0barticle
ABDC B
Weight
0.50

Abstract

In this Column, the author explains that the EU VAT remains a complex and fragmented system and proposes changes to this system. These complexities make businesses and tax authorities struggle with this while criminals exploit the VAT system for fraudulent purposes.

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https://doi.org/https://doi.org/10.59403/1de0y0b

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@article{i.2025,
  title        = {{VAT at a Crossroads: Reconsidering Reform, the VAT Expert Group’s Vision and the Argument for a Union Tax Authority}},
  author       = {I. Lejeune},
  journal      = {International VAT Monitor},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/1de0y0b},
}

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VAT at a Crossroads: Reconsidering Reform, the VAT Expert Group’s Vision and the Argument for a Union Tax Authority

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Evidence weight

0.50

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

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
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.