VATPáz
VATPáz is a hypothetical framework intended to illustrate how value-added tax (VAT) policy and administration could be harmonized across regional jurisdictions and supported by digital processes. It is not a real international standard, but a conceptual model used in policy discussions and academic exercises to explore governance, interoperability, and compliance outcomes.
The name VATPáz combines the VAT abbreviation with a suffix-style element intended to evoke a regional naming
Scope and components of VATPáz include policy design guidelines, standardized VAT bases and exemption rules, and
History and implementation have been explored primarily through policy papers, pilot studies, and modeling exercises. Proponents
Governance in the VATPáz concept typically involves an international task force coordinating with national tax authorities,