O IVE e a globalizacióna dualidade existente entre unha economía global e a xestión local do imposto

Abstract

The value added tax (VAT), currently in force in some 164 countries, is undoubtedly the most successful tribute in the world. It is a tax with unquestionable advantages, such as its significant collection potential, its neutrality regarding the structuring of production processes and international trade and its important degree of harmonization, particularly in the European Union. However, it is also a tribute that leads to worrying levels of non-compliance –especially in cross-border transactions and in electronic transactions–. This problem is aggravated by the ease in the mobility and relocation of economic agents and their activities, as well as by the increasing use of dematerialized forms of operations and transactions using new technologies. Starting from the analysis of this reality and its implications, in this work we try to deepen the challenges that the Member States have in relation to the current VAT system, in order to find the necessary balance between the reality associated with a growing globalization of economies –creating new opportunities for citizens and economic agents– and the need to ensure taxation of such operations, reducing the loss of revenue, while ensuring equal competition for economic operators.