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Jurijus Aleksiejevas

Independent

SCHOLARLY PAPERS

1

DOWNLOADS

27

TOTAL CITATIONS

0

Ideas:
“  Jurijus Aleksiejevas is an independent economist based in Vilnius, Lithuania, founder and author of the Value Transfer Tax (VTT). The VTT proposes a third paradigm of taxation — architecturally enforced — in which a single rate is collected automatically by licensed payment infrastructure at the moment value changes owner, replacing the declarative architectures (income tax, corporate tax, VAT, social contributions) that depend on taxpayer reporting and audit-based enforcement. He holds a Master's degree in Economics and Information Engineering from Vilnius University and draws on three decades of practical experience in international business and in legal, tax, and regulatory advisory work. His research interests include tax architecture, single-rate and transaction taxation, tax compliance, and the taxation of digital and tokenised economic activity.  ”

Scholarly Papers (1)

1.

The Value Transfer Tax (VTT): An Architecturally Enforced Single-Rate Tax System

Number of pages: 109 Posted: 23 Jun 2026 Last Revised: 25 Jun 2026
Jurijus Aleksiejevas
Independent
Downloads 27

Abstract:

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Value Transfer Tax, Architecturally enforced taxation, Single-rate taxation, Tax architecture, Transaction tax, Tax compliance, Digital economy taxation, Tax reform