1. Jan B. M. Goossenaerts, Alexander T. M. Zegers, and Jan M. Smits. A multi-level model-driven regime for value-added tax compliance in erp systems. Computers in Industry, 60(9):709–727, December 2009. (draft version at: )
2. Isabel V. Sawhill. Current Deficits are Not the Problem, Oct. 15 2010,

(Value added) tax harmonization must be considered as part of the capacity building of (developing countries) in a global context where the inter-woveness of aid and trade is increasingly emphasized.

In global value chains, it is only equitable that national governments are empowered to collect taxes that are proportional to the economic value added by economic actors in their countries.
In her Upfront Blog, Isabel V. Sawhill [2] describes VAT as pro-growth, simpler (then income tax) and broader-based, and a possible solution to US budget deficits.


Name1 Value Added Tax Harmonization
Target Outcome Reduced complexity in international trade; ensure an income for governments that is growing proportionally with the economic activity in the country; avoid double taxation
Social actors and roles WTO (Actor Atlas link) (In particular its Working Party on Domestic Regulations); National regulators (enacts VAT regulations); Customs Offices; National tax authorities (collects tax); Companies (submitting VAT declarations); ERP vendors (implementing VAT functionality in the enterprise systems); VAT-ERP experts
Trigger or preceding interaction Trade Agreements & Global development policies
Interfaces and services VAT collection and Customs solutions (increasingly internet based for SMEs)
Inputs and outputs See [1] for more details.
Stores and tools ERP Systems [1]
Other characteristics
Part of Worldwide sustainable development
Parts Value Added Tax (per country)
Succeeding Interactions none
Alternatives Do nothing and leave the difficulties to the (small and mid-sized) economic actors, to solve them singly-and-severally.
Action Realm Change for the time being, next: Operations
Further reading (in [1] there are further references to how double VAT is avoided in the European Union).

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