Digital VAT and Development: D-VAT and D-velopment

INTRODUCTION Since the e-commerce revolution began in the 1990’s, tax policy discussions in developed economies have enlisted “e-solutions” to streamline consumption tax administration, as well as to resolve technical problems. These well-considered discussions are now producing systemic, multi-jurisdictional changes in European[2]and United States[3]consumption tax regimes. Inspiration came from the marketplace. Policy-makers observed widespread, business-initiated e-solutions to consumption tax compliance problems in a wide spectrum of jurisdiction. Although individually effective, when…