04099ntm a22005537i 4500 000722347 CZ-PrVSE 20250608110309.0 m d cr n|||||||||| 250608s2025 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Machart, Jan ISIS:146381 dis Evropská iniciativa DPH v digitálním věku eng European VAT in the Digital Age Initiative / Jan Machart 2025 ?? stran : digital, PDF soubor Vedoucí práce: Petr Procházka Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta mezinárodních vztahů, 2025 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2025 Despite the significant importance of Value Added Tax (VAT) as a key revenue source for all EU Member States, the current European VAT system remains outdated and unfit for today´s digital reality, as it is prone to VAT fraud – often driven by excessive administrative burden borne by businesses. The VAT in the Digital Age (ViDA) initiative of the European Commission reflects these shortcomings, presenting a series of legislative proposals focused on modernising the current VAT system. The aim of this Master´s thesis is to assess these changes and to apply them to model examples of intra-Community trade. The thesis predominantly utilises the analytical-synthetic method. Starting with a theoretical background, the ViDA legislative proposals were analysed, introducing in detail the new digital reporting requirements based on electronic invoicing, the updated VAT treatment of the platform economy, and a series of measures to avoid multiple VAT registrations within the EU. These VAT policies are estimated to generate an additional EUR 18 billion in VAT revenue per year and reduce the EU VAT gap by approximately 4 p.p. over the first 10 years. A case study was then conducted, including several model examples accompanied by stakeholder analyses. The results clearly show that even though the ViDA legislative proposals may reduce the overall administrative burden by harmonising, simplifying, and streamlining VAT rules across the EU, the newly introduced VAT compliance obligations, including demanding record-keeping requirements, may partially outweigh the expected cost savings for businesses. However, as the analyses suggest, tax authorities are expected to experience a more positive impact, since enhanced cooperation between Member States should support more effective VAT control, fraud detection, and ultimately an increase in VAT revenue. Nevertheless, the revealed remaining uncertainties need to be addressed, and sufficient resources should be allocated to ensure digital data protection. Způsob přístupu: Internet mezinárodní obchod [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Value Added Tax VAT in the Digital Age digital reporting requirements electronic invoicing platform economy VAT registration model examples of intra-Community trade Procházka, Petr ISIS:89559 ths Sato, Alexej, 1952- xx0007856 opn Vysoká škola ekonomická v Praze. Fakulta mezinárodních vztahů kn20010709400 dgg https://insis.vse.cz/zp/88609/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/88609 Hlavní práce https://insis.vse.cz/zp/88609/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/88609/posudek/oponent/85702 Oponentura https://insis.vse.cz/zp/88609/podrobnosti dc:identifier NEPOSILAT VSKP vse88609 250603 88609