Proposal for a Global Taxation System
– DAGTVA truth table –
DAGTVA® – Prerequisites for the taxation system
|No.||Problems exposed, requests, constraints and subjects||Origin||Pg||Li||Doc|
|6||Simplicity, stabilisation of tax sytem.||Pillar 1||4||48||PLSsy|
Quote : they all search for simplicity, stabilisation of the tax system (PLSsy), and increased tax certainty in implementation (PLSju – PRSju).
The simplicity of the DAGTVA technical device comes from the fact that there is only one procedure to apply affecting transactions: B²G, G²B, B²B, B²C, C²B, C²C, whether domestic or cross-border.
The procedure is based on a transactional solution (which seems to favor the OECD) where taxation is definitively applied when the procedure ends.
You will notice that the C²B and C²C transactions are also directly take in account in the DAGTVA indirect taxation, that which does not exist today and opens the door to entire sections of economy that are not taxed (CASex) today at the value level of their transactions.
This process with DAGTVA also eliminates the difference in taxation between companies and end consumers and can brings the possibility to return, as companies in VAT environment, a part or completely the indirect taxation on consumption to poor consumers.