11800:
3358:(including auxiliary services). A 7% rate applies to supplies of pharmaceuticals and healthcare products. Exported goods and auxiliary services are zero-rated. For VAT purposes, services that are included in the customs value of imported and exported goods are considered auxiliary services Certain supplies are not subject to VAT, including: issues of securities; insurance services; reorganization of legal entities; transfers and returns of property under operating lease arrangements; currency exchange; and imports and exports with a custom value of less than 150 EUR. VAT-exempt supplies include published periodicals; student notebooks, textbooks, books and certain educational services; certain public transport services; the provision of software products (until January 1. 2023); and the provision of healthcare services by licensed institutions. Registration is required (for residents and non-residents) if value of taxable supplies of goods or services exceeds ₴1 million during any 12-month period. A legal entity may apply for voluntary registration if it has no VATable activities or if the volume
2554:
8107:
80:
8546:
8681:
8498:
5241:
8370:
7034:
5174:
8091:
8626:
5108:
8123:
4645:
7339:
6935:
7651:
5283:
4881:
3475:
7376:
7010:
2252:(NBR) administers VAT. Other rules and acts include Development Surcharge and Levy (Imposition and Collection) Act, 2015; and Value Added Tax and Supplementary Duty Rules, 2016. Anyone who collects VAT becomes a VAT Trustee if they: register and collect a Business Identification Number (BIN) from the NBR; submit VAT returns on time; offer VAT receipts; store all cash-memos; and use the VAT rebate system responsibly. VAT Mentors work in the VAT or Customs department and deal with trustees. The VAT rate is a flat 15%.
8450:
8354:
8187:
5045:
5877:
8514:
7507:
4573:
3573:
2006:
8155:
3705:
5426:
5382:
6829:
8466:
8041:
7672:
6903:
6668:
5827:
4172:
3510:
8658:
7465:
2152:
6142:
5630:
12377:
7579:
7216:
7168:
7076:
4961:
2108:
8434:
6557:
5357:
4700:
7246:
8610:
8386:
7772:
7397:
7147:
6437:
6292:
6055:
6004:
5220:
5087:
4745:
4675:
8482:
6486:
6167:
5496:
4098:
44:
8203:
7292:
6780:
6584:
4067:
8256:
8237:
7814:
7189:
6313:
5777:
5585:
4594:
4769:
8059:
7885:
6850:
6412:
6209:
5697:
5403:
5262:
5003:
4905:
4341:
3612:
8578:
8338:
8290:
8219:
7439:
7418:
6731:
6245:
5196:
5024:
4310:
4237:
1688:
3799:
8402:
8075:
7621:
7529:
6626:
6362:
5898:
5718:
5564:
5308:
4982:
4857:
4790:
4723:
4619:
4526:
3966:
3935:
3643:
8530:
7839:
7793:
7747:
7097:
6507:
6462:
6121:
6097:
5517:
4504:
4479:
4279:
3768:
3740:
3540:
8642:
8139:
7554:
7118:
6387:
5980:
5955:
5848:
5651:
4815:
4036:
3674:
8562:
7864:
7600:
6985:
6804:
6697:
6337:
6188:
5609:
4551:
3900:
7318:
7055:
5676:
5475:
8697:
8594:
8418:
8322:
8306:
7486:
6756:
6605:
6532:
6034:
5543:
5333:
5150:
4836:
4137:
3865:
1676:
8171:
5450:
8274:
6875:
6647:
6271:
6076:
5802:
5129:
2685:, IVA) on 1 January 1980. As of 2010, the general VAT rate was 16%. This rate was applied all over Mexico except for border regions (i.e. the United States border, or Belize and Guatemala), where the rate was 11%. Books, food, and medicines are zero-rated. Some services such as medical care are zero-rated. In 2014 the favorable tax rate for border regions was eliminated and the rate increased to 16% across the country.
4425:
3097:(VAT) of 9% levied on import of goods, as well as most supplies of goods and services. Exemptions are given for the sales and leases of residential properties, importation and local supply of investment precious metals and most financial services. Export of goods and international services are zero-rated. GST is also absorbed by the government for public healthcare services, such as at public hospitals and polyclinics.
4926:
4206:
6956:
3834:
4001:
5919:
5752:
4372:
3055:
meat, fruits, vegetables, dairy and bakery products), children's items, hygiene products, and books. Exported goods, international transport services, supply of specific computer hardware to educational institutions, vessels, and air transport are zero rated. Taxi services have flat-rate tax of 4%. Flat-rate farmers supplying agricultural goods to VAT taxable entities are eligible for a 7% refund.
3131:) is due on any supply of goods or services sold in Spain. The current normal rate is 21% which applies to all goods which do not qualify for a reduced rate or are exempt. There are two lower rates of 10% and 4%. The 10% rate is payable on most drinks, hotel services, and cultural events. The 4% rate is payable on food, books and medicines. An EU directive means that all countries of the
2373:
beverages (between 20.5= – 31.5% for fermented to distilled products), jewellery (15%), pyrotechnic items (50% or more for the first sale or import) or soft drinks with high sugar (18%). AS of 2023, the VAT tax includes majority of services excluding
Education, Health and Transport, as well as taxpayers issuing fee receipts. This tax makes the 41.2% of the total revenue of the country.
3467:
4022:% (hotels, bars, restaurants and other tourism products, certain foodstuffs, plant protection products and special works of building restoration, home-use utilities: electricity, gas used for cooking and water) or 4% (e.g. grocery staples, daily or periodical press and books, works for the elimination of architectural barriers, some kinds of seeds, fertilizers)
1799:
3952:% (milk and dairy products, cereal products, hotels, tickets to outdoor music events) or 5% (pharmaceutical products, medical equipment, books and periodicals, some meat products, district heating, heating based on renewable sources, live music performance under certain circumstances) or 0% (postal services, medical services, mother's milk, etc.)
2434:
Certain goods and services must be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other items are exempt from VAT by default, but states may opt to charge VAT on them (such as land and certain financial services). Hungary charges the highest rate, 27%. Only
Denmark has no reduced rate.
4659:% fresh food, medical services, medicines and medical devices, education services, childcare, water and sewerage, government taxes & permits and many government charges, precious metals, second-hand goods and many other types of goods. Rebates for exported goods and GST taxed business inputs are also available
1974:
value-added product to the buyer at the next stage. In the previous examples, if the retailer fails to sell some of its inventory, it suffers a greater financial loss in the VAT scheme, in comparison to the sales tax regulatory system, by having paid a higher wholesale price on the product it wants to sell.
2244:
VAT was introduced in 1991, replacing sales tax and most excise duties. The Value Added Tax Act, 1991 triggered VAT starting on 10 July 1991, which is observed as
National VAT Day. VAT became the largest source of government revenue, totaling about 56%. The standard rate is 15%. Export is zero rated.
2210:
The system is input-output based. Producers are allowed to subtract VAT on their inputs from the VAT they charge on their outputs and report the difference. VAT is purchased quarterly. An exception occurs for taxpayers who state monthly payments. VAT is disbursed to the state's budget on the 20th day
2139:
tax reform policy paper. The assertion that this "border adjustment" would be compatible with the rules of the WTO is controversial; it was alleged that the proposed tax would favour domestically produced goods as they would be taxed less than imports, to a degree varying across sectors. For example,
2987:
In
Finland, the standard rate is 25.5%. A 14% rate is applied on groceries, animal feed, and restaurant and catering services. A 10% rate is applied on books, newspapers and magazines, pharmaceutical products, sports and fitness services, entrance fees to cultural, entertainment and sporting events,
2387:
VAT was implemented in 1984 and is administered by the State
Administration of Taxation. In 2007, VAT revenue was 15.47 billion yuan ($ 2.2 billion), 33.9 percent of China's total tax revenue. The standard rate is 13%. A reduced rate of 9% applies to products such as books and types of oils, and 6%
2206:
The VAT rate is 20%. However, the expanded application is zero VAT for many operations and transactions. That zero VAT is the source of controversies between its trading partners, mainly Russia, which is against the zero VAT and promotes wider use of tax credits. VAT is replaced with fixed payments,
2119:
Under a sales tax system, only businesses selling to the end-user are required to collect tax and bear the accounting cost of collecting the tax. Under VAT, manufacturers and wholesale companies also incur accounting expenses to handle the additional paperwork required for collecting VAT, increasing
2046:
The incidence of VAT may not fall entirely on consumers as traders tend to absorb VAT so as to maintain sales volumes. Conversely, not all cuts in VAT are passed on in lower prices. VAT consequently leads to a deadweight loss if cutting prices pushes a business below the margin of profitability. The
1762:
Products exported to other countries are typically exempted from the tax, typically via a rebate to the exporter. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the producer. VAT raises about a fifth of total tax revenues worldwide and among the
7979:
The VAT in Israel is in a state of flux. It was reduced from 18% to 17% in March 2004, to 16.5% in
September 2005, then to 15.5% in July 2006. It was then raised back to 16.5% in July 2009, and lowered to the rate of 16% in January 2010. It was then raised again to 17% on 1 September 2012, and once
6220:
0% for fresh foods, education, healthcare, land public transportation and medicines. Sales and
Services Tax (SST) was reintroduced by the Malaysian Government on 1 September 2018 to replace the Goods and Services Tax (GST) which had only been introduced just over three years before that, on 1 April
2441:
VAT charged by a business is known as "output VAT". VAT paid by a business is known as "input VAT". A business is generally able to recover input VAT to the extent that the input VAT is used to make its taxable outputs. Input VAT is recovered by offsetting it against the output VAT, or, if there is
2433:
Each state must comply with EU VAT law, which requires a minimum standard rate of 15% and one or two reduced rates not to be below 5%. Some EU members have a 0% VAT rate on certain items; these states agreed this as part of their accession (for example, newspapers and certain magazines in
Belgium).
1919:
The manufacturer is responsible for ensuring that their customers (retailers) are only intermediates and not end consumers (otherwise the manufacturer charges the tax). In addition, the retailer tracks what is taxable and what is not, along with the various tax rates in each city where it operates.
1814:
Using invoices, each seller pays VAT on their sales and passes the buyer an invoice that indicates the amount of tax paid excluding deductions (input tax). Buyers who themselves add value and resell the product pay VAT on their own sales (output tax). The difference between output tax and input tax
11011:
The concept of a value added tax in any form as part of the U.S. tax regime has consistently raised the hackles of
Republican policy makers and even some Democrats because of fears it could add to the tax burden rather than just redistribute it to consumption from earnings. For decades one of the
3310:
A special rate of 3.8% is in use in the hotel industry. Yet other exchanges, including those of medical, educational and cultural services, are tax-exempt; as are goods delivered and services provided abroad. The party providing the service or delivering the goods is liable for the payment of the
3054:
VAT was introduced in 1993. The standard rate is 23%. Items and services eligible for an 8% include certain food products, newspapers, goods and services related to agriculture, medicine, sport, and culture. The complete list is in Annex 3 to the VAT Act. A 5% applies to basic food items (such as
3022:
In Sweden, VAT is 25% for most goods and services, 12% for foods including restaurants, and hotels. It is 6% for printed matter, cultural services, and transport of private persons. Zero-rated services including public (but not private) education, health, dental care. Dance event tickets are 25%,
2445:
People are generally allowed to buy goods in any member country, bring it home, and pay only VAT to the seller. Input VAT paid on VAT-exempt supplies is not recoverable, although a business can increase prices so the customer effectively bears the cost of the "sticking" VAT (the effective rate is
3357:
Value added tax is levied on the supply of goods and service in
Ukraine and on the import and export of goods and auxiliary services. Supplies to and from Crimea are treated as exports and imports for value added tax purposes. The standard VAT rate is 20% for domestic supplies and imported goods
1977:
Each business is responsible for handling the necessary tax paperwork. However, businesses have no obligation to request certifications from purchasers who are not end users, or of providing such certifications to their suppliers, but they incur increased accounting costs for collecting the tax.
2983:
Denmark has the highest VAT, alongside Norway, Sweden, and Croatia. VAT is generally applied at one rate, 25%, with few exceptions. Services such as public transport, health care, newspapers, rent (the lessor can voluntarily register as a VAT payer, except for residential premises), and travel
2372:
VAT was introduced in Chile in 1974 under Decreto Ley 825. From 1998 there was implemented a 18% tax. Since October 2003, the standard VAT rate has been 19%, applying to the majority of goods and some services. However certain items have been subjected to additional tax, for instance, alcoholic
1973:
In the VAT example above, the consumer has paid, and the government received, the same dollar amount as with a sales tax. At each stage of production, the seller collects a tax and the buyer pays that tax. The buyer can then be reimbursed for paying the tax, but only by successfully selling the
2760:
The rate for GST, effective since 1 October 2010 as implemented by the National Party, is 15%. This 15% tax is applied to the final price of the product or service being purchased and goods and services are advertised as GST inclusive. Reduced rate GST (9%) applies to hotel accommodation on a
2568:
The first reduced VAT rate (10 percent) applies to water supplies, passenger transport, admission to cultural and sports events, hotels, restaurants and some foodstuff. The second reduced VAT rate (5 percent) applies to some foodstuff and social services. The super-reduced VAT rate (4 percent)
3069:
The VAT rate is 20% with exemptions for some services (for example, medical care). VAT payers include organizations (industrial and financial, state and municipal enterprises, institutions, business partnerships, insurance companies and banks), enterprises with foreign investments, individual
1915:
So, the consumer pays 10% ($ 0.15) extra, compared to the no taxation scheme, and the government collects this amount. The retailers pay no tax directly, but the retailer has to do the tax-related paperwork. Suppliers and manufacturers have the administrative burden of supplying correct state
2396:
In 1993, a standard rate of 23% and a reduced rate of 5% for non-alcoholic beverages, sewerage, heat, and public transport was introduced. In 2015, rates were revised to 21% for the standard rate, and 15% and 10% reduced rates. The lowest reduced rate primarily targeted baby food, medicines,
2437:
Some areas of states (both overseas and on the European continent) that are outside the EU VAT area, and some non-EU states operate inside the EU VAT area. External areas may have no VAT or may have a rate lower than 15%. Goods and services supplied from external areas to internal areas are
7227:
0% on basic foodstuffs such as bread, additionally on goods donated not for gain; goods or services used for educational purposes, such as school computers; membership contributions to an employee organization (such as labour union dues); and rent paid on a house by a renter to a landlord.
9673:
The tax system in Armenia: Economy: Armenia travel, history, Archeology & Ecology: Tourarmenia: Travel guide to Armenia. THE TAX SYSTEM IN ARMENIA | Economy | Armenia Travel, History, Archeology & Ecology | TourArmenia | Travel Guide to Armenia. (n.d.). Retrieved December 3,
7998:
In the 2014 Budget, the government announced that GST would be introduced in April 2015. Piped water, power supply (the first 200 units per month for domestic consumers), transportation services, education, and health services are tax-exempt. However, many details have not yet been
6916:
0% for senior citizens (all who are aged 60 and above) on medicines, professional fees for physicians, medical and dental services, transportation fares, admission fees charged by theaters and amusement centers, and funeral and burial services after the death of the senior citizen
2082:
Because VAT is included in the price index to which state benefits such as pensions and welfare payments are linked in some countries, as well as public sector pay, some of the apparent revenue is churned – i.e. taxpayers are given the money to pay the tax, reducing net revenue.
1795:, joint director of the French tax authority implemented VAT on 10 April 1954; initially directed at large businesses, it was extended over time to include all business sectors. In France it is the largest source of state finance, accounting for nearly 50% of state revenues.
2403:
There was only one services that shifted from the standard rate to the reduced rate and that were non-regular land passenger bus services. These are not taxi services, which apply a VAT rate of 21%. Books and printed materials, including electronic books, were zero rated.
2266:
VAT was introduced on 1 January 1997 and replaced 11 other taxes. The original rate of 15% was increased to 17.5% in 2011. The rate on restaurant and hotel accommodations is between 10% and 15% while certain foods and goods are zero-rated. The revenue is collected by the
4263:% for processed food, provision of services, and others such as oil and diesel, climate action focused goods and musical instruments and 6% for food products, agricultural services, and other deemed essential products such as farmaceutical products and public transport
2037:
study found that VAT could even be slightly progressive. VAT's effective regressivity can be reduced by applying a lower rate to products that are more likely to be consumed by the poor. Some countries compensate by implementing transfer payments targeted to the poor.
1839:
VAT has no effect on how businesses organize, because the same amount of tax is collected regardless of how many times goods change hands before arriving at the ultimate consumer. By contrast, sales taxes are collected on each transaction, encouraging businesses to
2589:
Value-added tax (VAT) in Israel, is applied to most goods and services, including imported goods and services. From 1 October 2015 the standard rate was decreased to 17%, from 18%. It had been raised from 16% to 17% on 1 September 2012, and to 18% on 2 June 2013.
11197:
3010:
In Norway, the general rate is 25%, 15% on foodstuffs, and 12% on hotels and holiday homes, on some transport services, cinemas. Financial services, health services, social services and educational services, newspapers, books and periodicals are zero-rated.
2992:, an autonomous area, is considered to be outside the EU VAT area, although its VAT rate is the same as for Finland. Goods brought from Åland to Finland or other EU countries are considered to be imports. This enables tax-free sales onboard passenger ships.
1826:
VAT provides an incentive for businesses to register and keep invoices, and it does this in the form of zero-rated goods and VAT exemption on goods not resold. Through registration, a business documents its purchases, making them eligible for a VAT credit.
2752:
GST in New Zealand is designed to be a broad-based system with few exemptions, such as for rents collected on residential rental properties, donations, precious metals and financial services. Because it is broad-based, it collects 31.4% of total taxation,
2668:, GST was reduced to 0% on 1 June 2018. The then Government of Malaysia tabled the first reading of the Bill to repeal GST in Parliament on 31 July 2018 (Dewan Rakyat). GST was replaced with the Sales Tax and Service Tax starting 1 September 2018.
2628:
The standard rate is 10%. Food, beverages, newspaper subscriptions with certain criteria and other necessities qualify for a rate of 8%. Transactions including land sales or lease, securities sales and the provision of public services are exempt.
2230:. The rate is set at 10%, although many domestically consumed items are effectively zero-rated (GST-free) such as fresh food, education, health services, certain medical products, as well as government charges and fees that are effectively taxes.
3400:
replaced its 6% sales tax with a 10.5% VAT beginning 1 April 2016, leaving in place its 1% municipal sales and use tax. Materials imported for manufacturing are exempt. However, two states enacted a form of VAT in lieu of a business income tax.
11913:
4711:
12% or 0% (including but not limited to exports of goods or services, services to a foreign going vessel providing international commercial services, consumable goods for commercially scheduled foreign going vessels/aircraft, copyright, etc.)
3360:
of its VATable transactions is less than the registration threshold. Although not specifically provided for in the Tax Code, in practice a nonresident entity must register for Ukrainian VAT purposes via representative office and/or PE in
2657:
The existing standard rate for GST effective from 1 April 2015 is 6%. Many domestically consumed items such as fresh foods, water and electricity are zero-rated, while some supplies such as education and health services are GST exempted.
3070:
entrepreneurs, international associations, and foreign entities with operations in the Russian Federation, non-commercial organizations that conduct commercial activities, and those who move goods across the border of the Customs Union.
2407:
Several services were moved from reduced rates to the standard rate. Examples include hairdressers and barbers, bicycle repairs, footwear and clothing repairs, freelance journalists and models, cleaning services, and municipal waste.
2347:
taxes, and items in vending machines as well as alcohol in monopoly stores. Basic groceries, prescription drugs, inward/outbound transportation and medical devices are zero-rated. Other provinces that do not have a HST may have a
9684:
1847:
Another difference is that VAT is collected at the national level, while in countries such as India and the US, sales tax is collected at the point of sale by the local jurisdiction, leading them to prefer the latter method.
1957:
Manufacturer and retailer gross margins are a smaller percent of the total perspective. If the cost of raw material production were shown, this would also be true of the raw material supplier's gross margin on a percentage
11655:
4442:% (e.g. food, hotels and restaurants), 6% (e.g. books, passenger transport, cultural events and activities), 0% (e.g. insurance, financial services, health care, dental care, prescription drugs, immovable property)
3281:) is one of the Confederation's principal sources of funding. It is levied at a rate of 8.1 percent on most commercial exchanges of goods and services. Certain exchanges are subject to a reduced VAT of 2.6 percent:
1851:
The main disadvantage of VAT is the extra accounting required by those in the supply chain. However, payment of VAT is made simpler when the VAT system has few, if any, exemptions (such as with GST in New Zealand).
1024:
2285:
VAT was 20% as of 2023. A reduced rate of 9% applies to baby foods and hygiene products, as well as on books. A permanent rate of 9% applies to physical or electronic periodicals, such as newspapers and magazines.
10434:
7921:
HST is a combined federal/provincial sales tax collected in some provinces. GST is a 5% federal sales tax collected separately if there is a PST. 5% of HSTs go to the federal government and the remainder to the
11743:
10908:
5056:
0% on GST or HST for Prescription drugs, medical devices, basic groceries, agricultural/fishing products, exported or foreign goods, services and travel. Other exemptions exist for PSTs and vary by province.
12314:
2225:
The goods and services tax (GST) is a VAT introduced in Australia in 2000. Revenue is redistributed to the states and territories via the Commonwealth Grants Commission process. This works as a program of
1830:
The main benefits of VAT are that in relation to many other forms of taxation, it does not distort firms' production decisions, it is difficult to evade, and it generates a substantial amount of revenue.
8919:
7952:
The reduced rate was 14% until 1 March 2007, when it was lowered to 7%, and later changed to 11%. The reduced rate applies to heating costs, printed matter, restaurant bills, hotel stays, and most food.
11921:
2593:
Certain items, such as exported goods and the provision of certain services to non-residents are zero-rated. VAT on imported goods is levied on value plus customs duty, purchase tax and other levies.
1897:
10085:
2400:
In 2024, a law aimed at reducing the national debt featured return to two rates: a standard rate of 21% and a reduced rate of 12%. Goods and services were redistributed among different tax rates.
1932:
1866:
9508:
12035:
2654:. GST is levied on most transactions in the production process, but is refunded with exception of Blocked Input Tax, to all parties in the chain of production other than the final consumer.
3417:(GET) that is charged on gross business income. Individual counties add a .5% surcharge. Unlike a VAT, rebates are not available, such that items incur the tax each time they are (re)sold.
2245:
Several reduced rates, locally called Truncated Rates, apply to service sectors and range from 1.5% to 10%. The Value Added Tax and Supplementary Duty Act of 2012 automated administration.
2464:(UAE) on 1 January 2018 implemented VAT. For companies whose annual revenues exceed $ 102,000 (Dhs 375,000), registration is mandatory. GCC countries agreed to an introductory rate of 5%.
1986:
The simplified examples assume incorrectly that taxes are non-distortionary: the same number of widgets were made and sold both before and after the introduction of the tax. However, the
10417:
6226:
7940:
12303:
McLure, Charles E. (1993) "The Brazilian Tax Assignment Problem: Ends, Means, and Constraints", in A Reforma Fiscal no Brasil (São Paulo: Fundaçäo Instituto de Pesquisas Econômicas).
11486:
2343:
Advertised and posted prices generally exclude taxes, which are calculated at the time of payment; common exceptions are motor fuels, the posted prices for which include sales and
2099:
Compliance costs are seen as a burden on business. In the UK, compliance costs for VAT have been estimated to be about 4% of the yield, with greater impacts on smaller businesses.
10353:
2569:
applies to TV licenses, newspapers, periodicals, books and medical equipment for the disabled. A zero VAT rate (0 percent) applies to intra-community and international transport.
11880:
9361:
7729:, public transport, children's clothing, books and periodicals. Also 0% for new building construction (but standard rate for building demolition, modifications, renovation etc.)
2055:
VAT offers distinctive opportunities for evasion and fraud, especially through abuse of the credit and refund mechanism. VAT overclaim fraud reached as high as 34% in Romania.
9085:
11024:
11753:
3332:
VAT in Taiwan is 5%. It is levied on all goods and services. Exceptions include exports, vessels, aircraft used in international transportation, and deep-sea fishing boats.
1759:
because the consumer who ultimately bears the burden of the tax is not the entity that pays it. Specific goods and services are typically exempted in various jurisdictions.
11962:
2495:
2761:
long-term basis (longer than 4 weeks). Zero rate GST (0%) applies to exports and related services; financial services; land transactions; international transportation.
11857:
10916:
8927:
1751:), is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a
12344:
Serra, J. and J. Afonso. 1999. "Fiscal Federalism Brazilian Style: Some Reflections", Paper presented to Forum of Federations, Mont Tremblant, Canada, October 1999.
9381:
3407:
used a form of VAT known as the "Single Business Tax" (SBT) from 1975 until voter-initiated legislation repealed it, replaced by the Michigan Business Tax in 2008.
3106:
The standard rate is 20%. A 10% rate primarily applies to essential goods such as (healthy) food, medicine, and books. A 5 % rate covers building renovation.
6568:
0% (donated goods and services sold by non-profits, financial services, rental payments for residential properties, supply of fine metals, and penalty interest).
2123:
The American Manufacturing Trade Action Coalition in the United States consider VAT charges on US products and rebates for products from other countries to be an
3452:
All organizations and individuals producing and trading VAT taxable goods and services pay VAT, regardless of whether they have Vietnam-resident establishments.
8931:
2074:. Similar fraud possibilities exist inside a country. To avoid this, countries such as Sweden hold the major owner of a limited company personally responsible.
12294:
Bird, Richard M. and P.-P. Gendron .2000. "CVAT, VIVAT and Dual VAT; Vertical 'Sharing' and Interstate Trade", International Tax and Public Finance, 7: 753–61.
11659:
1764:
4115:% on certain wines, 8% on public utilities, or 3% on books and press, food (including restaurant meals), children's clothing, hotel stays, and public transit
11091:
Puerto Rico's adoption of a VAT represents a major shift in tax policy and renders the Commonwealth as the first U.S. jurisdiction to adopt this tax regime.
11050:
8813:
3433:
proposal. A national subtraction-method VAT, often referred to as a "flat tax", has been repeatedly proposed as a replacement of the corporate income tax.
3003:), newspapers and magazines, books; hot water, electricity and oil for heating houses, food for human consumption (but not alcoholic beverages), access to
12291:
Bird, Richard M. and P.-P. Gendron .1998. "Dual VATs and Cross-border Trade: Two Problems, One Solution?" International Tax and Public Finance, 5: 429–42.
9282:
12306:
McLure, Charles E. 2000. "Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT)", International Tax and Public Finance, 7: 723–40.
2135:, advocate either changing WTO rules relating to VAT or rebating VAT charged on US exporters. A business tax rebate for exports was proposed in the 2016
9536:
11896:
3186:
The VAT component of the tax revenue SARS collected in 2017/18 can be further broken down into Domestic VAT and Imported VAT, as per the table below:
1844:
to reduce the number of transactions and thereby reduce the amount of tax. For this reason, VAT has been gaining favor over traditional sales taxes.
11147:
12039:
11586:
10047:
4562:
5% which applies to the import and supply of certain goods (products of the Basic Basket listed in Annex I of the VAT Code and agricultural inputs)
11560:
11442:
10390:
9228:
12269:
11338:
11303:
12351:(1996) "Brazil: Fiscal Federalism and Value Added Tax Reform", Working Paper No. 11, National Institute of Public Finance and Policy, New Delhi
12354:
Silvani, Carlos and Paulo dos Santos (1996) "Administrative Aspects of Brazil's Consumption Tax Reform", International VAT Monitor, 7: 123–32.
11944:
2716:
2050. VAT was implemented in 1998 and is the major source of government revenue. It is administered by the Inland Revenue Department of Nepal.
2508:
2131:, and estimated this disadvantage to US producers and service providers to be $ 518 billion in 2008 alone. US politicians such as congressman
10800:
1370:
10855:
10111:
7989:
The introduction of a goods and sales tax of 3% on 6 May 2008 was to replace revenue from Company Income Tax following a reduction in rates.
7310:
has been in effect in Sri Lanka since 2001. On the 2001 budget, the rates have been revised to 12% and 0% from the previous 20%, 12% and 0%
2047:
effect can be seen when VAT is cut or abolished. Sweden reduced VAT on restaurant meals from 25% to 12.5%, creating 11,000 additional jobs.
1783:
Germany and France were the first countries to implement a VAT, enacting a general consumption tax during World War I. German industrialist
11504:
11278:
9685:
Armenia to change VAT rules covering digital services supplied by non-residents. Vertex, Inc. (2022, March 14). Retrieved December 3, 2022
11721:
10626:
4734:
0% (pharmacies and medical services, road transport, education service, Oil and gas derivatives, Vegetables and fruits, National exports)
3303:
Newspapers, magazines, books and other printed products without advertising character of the kinds to be stipulated by the Federal Council
9576:
11826:
11384:
10987: 1991) ("Although in Europe and Latin America VAT's are common,...in the United States they are much studied but little used.").
10350:
2207:
which are utilized for many taxpayers, operations, and transactions. Legislation is based largely on the EU VAT Directive's principles.
10647:
11534:
12288:
Ahmed, Ehtisham and Nicholas Stern. 1991. The Theory and Practice of Tax Reform in Developing Countries (Cambridge University Press).
1227:
10998:
9074:
4515:
The reduced VAT rate in Algeria is currently 9%. It applies to basic goods and services such as food, medicine, and transportation.
3317:(short scale) on CHF 866 billion of taxable sales. In 2013 the revenue and sales were CHF 10.3 billion and 858 billion respectively.
1908:
The manufacturer charges the retailer $ 1.20, checking that the retailer is not a consumer, leaving the same gross margin of $ 0.20.
10327:
5863:
0% (fruits and vegetables, tourism services for foreign citizens, intellectual property, diamonds, flights and apartments renting)
1940:
The manufacturer spends ($ 1 × 1.10) = $ 1.10 to buy raw materials, and the seller of the raw materials pays the government $ 0.10.
1092:
1087:
11695:
10980:
528:
12309:
Muller, Nichole. 2007. Indisches Recht mit Schwerpunkt auf gewerblichem Rechtsschutz im Rahmen eines Projektgeschäfts in Indien,
11443:Áfa kulcsok és a tevékenység közérdekű vagy egyéb sajátos jellegére tekintettel adómentes tevékenységek köre 2015. január 1-jétől
10231:
9796:
12319:
Muller, Nichole. 2007. Indian law with emphasis on commercial legal insurance within the scope of a project business in India.
10721:
8264:
3168:
or ITP. The tax is levied by the autonomous regional governments and therefore varies by region. The rate varies from 6% to 8%.
3160:
As of January 1, 2013, new properties are taxed at a reduced rate of 10%. Second-hand properties are not subject to VAT, but a
2565:, or IVA) is a consumption tax charged at a standard rate of 22 percent, which came in on 1 July 2013 (previously 21 percent).
1441:
1034:
255:
12009:
11109:
3816:% (groceries, restaurants) or 10% (medicines, cultural services and events, passenger transport, hotels, books and magazines)
3046:
The VAT rate is 12%. Senior citizens are exempted from paying VAT for most goods and some services for personal consumption.
1911:
The retailer charges the consumer ($ 1.50 × 1.10) = $ 1.65 and pays the government $ 0.15, leaving the gross margin of $ 0.30.
523:
12331:
10769:
3. Налогообложение производится по налоговой ставке 18 процентов в случаях, не указанных в пунктах 1, 2 и 4 настоящей статьи.
8971:
8831:
3437:
3371:
2625:
VAT was implemented in Japan in 1989. Tax authorities debated VAT in the 1960s and 1970s but decided against it at the time.
2482:
VAT was introduced on 1 April 2005. Of the then 28 states, eight did not immediately introduce VAT. Rates were 5% and 14.5%.
10370:
12127:
6573:
2734:
2727:
2519:) is levied at the rate of 11% at point of sales. Sales and services tax are exempt from cottage economies and industries.
2022:, meaning that the poor pay more, as a percentage of their income, relative to the wealthier individuals, given the higher
1997:
shifts leftward. Consequently, the quantity of a good purchased decreases, and/or the price at which it is sold increases.
1641:
822:
10022:
8669:
are collected by most states and some cities, counties, and Native American reservations. The federal government collects
1969:
by the manufacturer is $ 1.20 minus $ 1.00, thus the tax payable by the manufacturer is ($ 1.20 – $ 1.00) × 10% = $ 0.02).
10612:
9385:
9011:
3179:
2397:
vaccines, books, and music shops, while maintaining a similar redistribution of goods and services for the other rates.
1818:
Using accounts, the tax is calculated as a percentage of the difference between sales and purchases from taxed accounts.
1768:
1516:
11633:
9178:
2446:
lower than the headline rate and depends on the balance between previously taxed input and labour at the exempt stage).
12363:
12114:
7205:
4664:
3086:
3080:
2553:
2427:
2220:
1718:
1581:
704:
216:
12300:
Keen, Michael and S. Smith .1996. "The Future of Value-added Tax in the European Union", Economic Policy, 23: 375–411.
11430:
11075:"Examining Puerto Rico Tax Regime Changes: Addition of Value Added Tax and Amendments to Sales and Use, Income Taxes"
9081:
7200:
0% for public healthcare services, such as at public hospitals and polyclinics, with GST absorbed by the government.
6234:
2647:
2639:
1042:
790:
12357:
Tait, Alan A. (1988) Value Added Tax: International Practice and Problems (Washington: International Monetary Fund).
8892:
Helgason, Agnar Freyr (2017). "Unleashing the 'money machine': the domestic political foundations of VAT adoption".
5076:
5069:
2349:
10912:
10527:
9543:
8666:
7735:
4191:
0% for products and services that are already taxed in other countries or systems, for excise goods, and for fish.
3441:
3391:
3385:
3306:
Services of radio and television companies (exception: the normal rate applies for services of a commercial nature)
2430:. The EU VAT asks where supply and consumption occurs, which determines which state collects VAT and at what rate.
2136:
507:
11172:
10495:
9896:
11673:
8670:
5062:
3266:
3259:
2665:
2295:
689:
285:
2988:
passenger transport services, accommodation services, and royalties for television and public radio activities.
2304:
Goods and Services Tax (GST) is a national sales tax introduced in 1991 at a rate of 7%, later reduced to 5%. A
10781:
9007:
3494:
2491:
2423:
2417:
2029:
Defenders reply that relating taxation levels to income is an arbitrary standard and that the VAT is in fact a
2023:
1646:
1365:
10172:
9295:
9234:(Report). OECD Taxation Working Papers. Organisation for Economic Co-Operation and Development (OECD). 2022.
5741:
2477:
1772:
1651:
610:
79:
9547:
12217:
11893:
11775:
10931:
10655:
9332:
8009:
2995:
In Iceland, VAT is 24% for most goods and services. An 11% rate is applied for hotel and guesthouse stays,
1349:
640:
11148:"Tax Reform, Border Adjustability, and Territoriality: When tax and fiscal policy meets political reality"
10746:
9870:
12273:
11454:
10984:
8963:
8863:
3350:
1787:
proposed the concept in 1918. The modern variation of VAT was first implemented by France in 1954 in its
1591:
1561:
11611:
10137:
10072:
12401:
9138:"Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries"
8790:
8049:
2582:
2268:
1884:
The widget retailer then sells the widget to a widget consumer for $ 1.50, at a gross margin of $ 0.30.
972:
444:
11401:
10570:
10250:
3886:% for foodstuffs (except luxury-), books, flowers etc., 0% for postage stamps. (Heligoland always 0%)
3559:
13% for plants, live animals and animal food, art, wine (if bought directly from the winemaker), etc.
2127:. AMTAC claims that so-called "border tax disadvantage" is the greatest contributing factor to the US
11369:
11345:
11310:
10827:"Podávanie alkoholu v rámci reštauračných a stravovacích služieb bude podliehať 20 % sadzbe DPH"
9781:
9758:
9704:
3116:
2546:
2249:
1019:
597:
554:
405:
260:
109:
31:
11256:
11012:
most hotly debated tax policy topics, a VAT imposes a sales tax at every stage where value is added.
9042:
8012:
has the power to raise the tax to 12% after 1 January 2006. The tax was raised to 12% on 1 February.
1961:
Note that the taxes paid by both the manufacturer and the retailer to the government are 10% of the
11987:
10826:
8227:
3455:
Vietnam has three VAT rates: 0 percent, 5 percent and 10 percent. 10 percent is the standard rate.
2455:
1611:
1029:
513:
8944:
la TVA représente 125,4 milliards d'euros, soit 49,7% des recettes fiscales nettes de l'État.
5788:
11%, 0% for primary groceries, medical services, financial services, education and also insurance
2261:
10859:
7718:
7695:
4391:
3376:
The VAT rate is 20%. Some goods and services have a reduced rate of 5% or 0%. Others are exempt.
2701:
2695:
2128:
1626:
1566:
1077:
1072:
694:
575:
226:
12381:
12297:
Keen, Michael and S. Smith .2000. "Viva VIVAT!" International Tax and Public Finance, 7: 741–51.
11612:"Pravilnik o spremembah in dopolnitvah Pravilnika o izvajanju Zakona o davku na dodano vrednost"
9467:
11717:
3557:% for rental for the purpose of habitation, food, garbage collection, most transportation, etc.
2754:
2239:
1943:
The manufacturer charges the retailer ($ 1.20 × 1.10) = $ 1.32 and pays the government ($ 0.12
1811:
VAT can be accounts-based or invoice-based. All countries except Japan use the invoice method.
1711:
1536:
1421:
1416:
1012:
591:
410:
11381:
10314:
10285:
10216:
9604:"Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms"
7389:營業稅 yíng yè shuì (business tax) / 加值型營業稅 jiā zhí xíng yíng yè shuì (value-added business tax)
12364:
Saudi Arabia Increases Value Added Tax (VAT) will be increase to 15% from 5% as of July 2020.
11176:
10546:"Exempt supplies (GST on exempt, zero-rated, special supplies and receiving remote services)"
9655:
9407:
9264:
8957:
2227:
2124:
1616:
1541:
1506:
1491:
1411:
1401:
645:
565:
560:
481:
2336:
has a de facto 14.975% HST: it follows the same rules as the GST, and both are collected by
1905:
The manufacturer spends $ 1.00 for the raw materials, certifying it is not a final consumer.
10545:
10470:
9996:
9946:
9136:
Brockmeyer, Anne; Mascagni, Giulia; Nair, Vedanth; Waseem, Mazhar; Almunia, Miguel (2024).
8757:
4952:
Imposto sobre serviço de qualquer natureza (tax over any service) – City tax
2773:
2461:
2325:
2305:
2299:
2280:
1993:
suggests that any tax raises the cost of the product for someone. In raising the cost, the
1950:
The retailer charges the consumer ($ 1.50 × 1.10) = $ 1.65 and pays the government ($ 0.15
1841:
1791:
colony. Assessing the experiment as successful, France introduced it domestically in 1958.
1636:
1601:
1576:
1456:
1436:
603:
280:
141:
35:
10420:
Section - "Is electronic filing of periodic VAT/GST returns mandatory or optional?", p. 11
9971:
1881:
The widget is sold wholesale to a widget retailer for $ 1.20, at a gross margin of $ 0.20.
8:
12145:
11074:
10339:
10180:
8956:
Bodin, Jean-Paul; Ebril, Liam P.; Keen, Michael; Summers, Victoria P. (5 November 2001).
4947:
Imposto sobre circulação e serviços (tax over commercialization and services) – State Tax
2704:(VAT) is an indirect tax levied on the value creation or addition. The concept of VAT in
2201:
1784:
1656:
1556:
1551:
1496:
1481:
1471:
1466:
1461:
1406:
1396:
1391:
1375:
1245:
1191:
994:
502:
17:
10699:
10677:
7350:
3.8% (hotel sector) and 2.6% (essential foodstuff, books, newspapers, medical supplies)
6708:
15% (food), 12% (public transport, hotel, cinema) and 0% for electric cars (until 2018)
4942:
Imposto sobre produtos industrializados (Tax over industrialized products) – Federal Tax
12406:
12339:
Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues
11963:"Transitioning into sales tax and service tax – clarifying the confusion | ACCA Global"
11418:
10203:
Thacker, Sunil (2008–2009). "Taxation in the Gulf: Introduction of a Value Added Tax".
9634:
9324:
9115:
8837:
8732:
8246:
4296:% (food and non-alcoholic drinks) or 5% (buyers of new homes under special conditions)
3489:
of GDP per capita with purchasing power parity (PPP) is explained in 3% by tax revenue.
3414:
3327:
3064:
2834:
2794:
2742:
1954:$ 0.12) = $ 0.03, leaving the same gross margin of ($ 1.65 – $ 1.32 – $ 0.03) = $ 0.30.
1947:$ 0.10) = $ 0.02, leaving the same gross margin of ($ 1.32 – $ 1.10 – $ 0.02) = $ 0.20.
1896:
1815:
is the amount paid to the government (or refunded, in the case of a negative amount).
1631:
1621:
1606:
1596:
1571:
1521:
1486:
1476:
1446:
1431:
1426:
1281:
1196:
984:
948:
869:
748:
466:
104:
10747:"Russian Federation - Other taxes impacting corporate entities, Value-added tax (VAT)"
9485:
9438:
9421:
5185:
9% for foods, printed matter, and households fuels; 6% for service; or 3% for non-VAT
12327:
10452:
10212:
10048:"¿Cómo es el Sistema Tributario de Chile? - Programa de Educación Fiscal - SII Educa"
9638:
9626:
9245:
9159:
8967:
8841:
8827:
7722:
7710:
4756:
4% for supplier, 4.5% for ITES, 5% for electricity, 5.5% for construction firm, etc.
2620:
2382:
2112:
2059:
1987:
1704:
1546:
1531:
1526:
1501:
1451:
1251:
962:
914:
854:
770:
711:
423:
390:
196:
11656:"Dr. Freda Lewis-Hall Joins Pfizer As Chief Medical Officer - London Stock Exchange"
11470:
10302:
12348:
11102:
10761:"Налоговый кодекс Российской Федерации. Часть вторая от 5 августа 2000 г. N 117-ФЗ"
10500:
10442:
9618:
9347:
9235:
9149:
9119:
8901:
8819:
7706:
2846:
2820:
2329:
2143:
A 2021 study reported that value-added taxes were unlikely to distort trade flows.
2030:
1586:
1511:
1117:
1082:
1062:
874:
842:
716:
570:
321:
9672:
9296:"Rätt lagat? Effekter av sänkt moms på restaurang- och cateringtjänster i Sverige"
9283:
GST in Singapore: Policy Rationale, Implementation Strategy & Technical Design
2337:
2140:
the wage component of the cost of domestically produced goods would not be taxed.
1792:
11900:
11388:
11113:
10357:
9572:
8763:
7265:
5374:
o "Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios"
4490:
6% (accommodation services) or 0% (postal, medical, dental and welfare services)
3474:
3274:
3094:
3016:
2868:
2780:
2738:
2661:
2516:
1931:
1865:
1680:
1296:
1154:
1149:
884:
847:
723:
625:
549:
385:
345:
311:
221:
211:
206:
201:
119:
11945:"Malaysia Budget 2014: 6% New Tax Effective April 2015, Sugar Subsidy Abolished"
10763:[Russian Federation Tax Code, Part 2 August 5, 2000 N 117 Federal Law].
9842:
9265:"Contrary to Popular Belief, Value-Added Taxes Found to Be Slightly Progressive"
9206:
2005:
10957:
10435:"Tale of a Missed Opportunity: Japan's Delay in Implementing a Value-Added Tax"
10396:
9382:"Now is the Time to Reform the Income Tax with a VAT! | Economy in Crisis"
9000:
8815:
Consumption Tax Trends 2018: VAT/GST and excise rates, trends and policy issues
8752:
7936:
7726:
4386:
4189:% for special categories of products and services like food, medicine and art.
3478:
3132:
2111:
National VAT act as a tariff on imports and their exports are exempt from VAT (
2063:
2019:
1990:
1239:
1211:
1186:
1047:
889:
684:
620:
518:
456:
360:
355:
338:
316:
12173:
10760:
10303:
Israel Lowered the Value-added Tax, but Consumers May Have Little to Celebrate
5736:
12395:
11748:
10456:
10267:
9815:"Microsoft Word - 3472-Act-20-National Parliament-21 November 2015_9075-9077"
9630:
9249:
9163:
7980:
again on 2 June 2013, to 18%. It was reduced from 18% to 17% in October 2015.
3023:
concerts and stage shows are 6%, while some types of cultural events are 0%.
2713:
2309:
2132:
1311:
979:
904:
795:
728:
662:
630:
497:
439:
400:
380:
350:
265:
186:
181:
156:
146:
88:
12081:
11296:
9408:"The dead loss of VAT | Taxation | Current affairs | Comment"
8024:
As of January 2022, the countries and territories listed remained VAT-free.
5732:
3311:
VAT, but the tax is usually passed on to the customer as part of the price.
2535:
VAT base on equivalent to the sale price/service fee or import/export value.
2062:, creating opportunity for fraud. In Europe, the main source of problems is
8773:
8747:
8737:
7714:
3430:
3161:
2872:
2522:
A VAT rate of 0 (zero) percent is applied to the following taxable events:
2465:
2357:
2313:
2211:
of the month after the tax period. The law took effect on January 1, 2022.
1994:
1875:
1756:
1692:
1206:
989:
958:
929:
909:
800:
785:
765:
679:
674:
476:
270:
12061:
10587:
9921:
3509:
239:
9814:
9773:
9622:
9154:
9137:
8905:
3426:
3397:
3279:
Mehrwertsteuer / Taxe sur la valeur ajoutée / Imposta sul valore aggiunto
2996:
2746:
2709:
2317:
2151:
2107:
1788:
1201:
939:
899:
817:
753:
699:
635:
461:
451:
395:
275:
176:
171:
129:
114:
12376:
12218:"VAT rates on different goods and services - Detailed guidance - GOV.UK"
11744:"Andorra crea un IVA con un tipo general del 4,5% y uno reducido del 1%"
9750:
9722:
9696:
9603:
8823:
2509:
Taxation in Indonesia § Value Added Taxation/Goods and Services Taxation
10580:
10447:
8768:
8742:
5556:
VAT = Value Added Tax plus National Health Insurance Levy (NHIL; 2.5%)
3877:
3458:
A variety of goods and service transactions qualify for VAT exemption.
2483:
1771:
with UN membership employ a VAT, including all OECD members except the
1306:
1276:
1159:
1144:
1067:
999:
967:
919:
894:
879:
780:
775:
743:
669:
375:
370:
191:
151:
97:
12191:
11125:
2763:
Financial services, real estate, precious metals are also exempt (0%).
2308:(HST) that combines the GST and provincial sales tax, is collected in
10505:
9240:
9229:
OECD Taxation Working Papers: Reassessing the regressivity of the VAT
7912:
No reduced rate, but rebates generally available for certain services
7690:
3590:% or 6% (for food or live necessary consumables) or 0% in some cases
3090:
3004:
1916:
exemption certifications that the retailer must verify and maintain.
1752:
1139:
1057:
1052:
738:
733:
544:
471:
161:
43:
12242:
9650:
9648:
6967:
10% (essential food, goods for children and medical products) or 0%
4198:
Belasting over de Toegevoegde Waarde/ Omzetbelasting/ Voorbelasting
2802:
2596:
Multinational companies that provide services to Israel through the
11827:"Bahamas Planning to Introduce 7.5 Percent Value Added Tax in 2015"
9124:
the mechanism provides strong incentives for firms to keep invoices
8727:
8722:
7686:
5299:
Impuesto sobre Transferencia de Bienes Industrializados y Servicios
3486:
3404:
3012:
2651:
2605:
2597:
2353:
1301:
1269:
953:
943:
864:
859:
832:
805:
615:
365:
306:
301:
134:
12094:
11487:
Prezydent podpisał ustawę okołobudżetową – VAT wzrośnie do 23 proc
2989:
30:"VAT" redirects here. For the identifier for value-added tax, see
12313:, VOL. 12, Institute of International Business and law, Germany.
10783:
TAX CODE OF THE RUSSIAN FEDERATION PART II, Article 164 Tax Rates
9645:
4251:
4013:
3314:
2812:
2571:
The filing deadline for VAT returns is 30 April of the next year.
2361:
2321:
2067:
1112:
934:
837:
827:
166:
124:
12323:, VOL. 12, Institute of International Business and law, Germany.
11587:"Romania Passes Scaled-Down Tax Cuts After Warnings Over Budget"
9509:"Yes, Trump can make Mexico pay for the border wall. Here's how"
7717:
and 0% for life necessities – basic food, water,
11126:"General Excise Tax (GET) Information | Department of Taxation"
10999:"Puerto Rico May Finally Get Attention of Republican Lawmakers"
8717:
4255:
3410:
2601:
2344:
2333:
2091:
Refund delays by the tax administration can damage businesses.
1675:
1321:
1132:
1127:
1122:
924:
812:
11025:"Puerto Rico adopts VAT system and broadens sales and use tax"
10901:
10391:"Israel to Levy New Taxes on Google, Facebook in Policy Shift"
10173:"VAT rates applied in the Member States of the European Union"
3038:) in 1967, which was a tax applied exclusively for retailers.
3000:
2364:
and all three territories do not collect either a HST or PST.
11333:
11331:
10571:"GST Background Paper for Session 2 of the Tax Working Group"
10268:"Saudi Arabia triples VAT to support coronavirus-hit economy"
8778:
7932:
7275:
6914:
6% on petroleum products, and electricity and water services
5857:
2705:
1336:
1331:
1326:
1316:
1291:
1286:
1233:
1105:
47:
A map of countries and territories by their VAT status, 2019
11372:. Prague Monitor (27 December 2012). Retrieved 14 June 2013.
9135:
8673:
on some goods, but does not collect a nationwide sales tax.
2496:
One Hundred and First Amendment of the Constitution of India
11051:"Puerto Rico Brings First-Ever Value-Added Tax to the U.S."
10528:"Bill to repeal GST tabled in Parliament for first reading"
9897:"Caribbean National Budgets | 2011 Barbados Budget Address"
5053:
5% GST + 0–9.975% PST or 13-15% HST depending on province.
3466:
3390:
In the United States no federal VAT is in effect. Instead,
2877:
2034:
11489:. Wyborcza.biz (14 December 2010). Retrieved 14 June 2013.
11328:
11279:"BMF - Umsatzsteuer Info zum Steuerreformgesetz 2015/2016"
10648:"Main features of the Government's tax programme for 2011"
10075:. Bjreview.com.cn (3 August 2009). Retrieved 14 June 2013.
9797:"NBR seeks extension of time, cost for VAT online project"
9112:
Value Added Taxation: Mechanism, Design, and Policy Issues
3726:% (medicines, pharmaceuticals, books and baby foodstuffs)
3135:
have VAT. All exempt goods and services are listed below.
12115:
Blic Online | Opšta stopa PDV od 1. oktobra biće 20 odsto
11988:"Monaco capital gains tax rates, and property income tax"
11852:
10850:
10848:
8928:
Minister of the Economy, Industry and Employment (France)
3482:
2487:
71:
10112:"Sazby daně z přidané hodnoty a změny DPH | Aktuálně.cz"
9577:"Trump Is Right: 'Border Adjustment' Tax Is Complicated"
2070:
countries. VAT fraud then became a major problem in the
11433:. Index.hu (16 September 2011). Retrieved 14 June 2013.
11042:
6820:
Impuesto de Transferencia de Bienes Muebles y Servicios
2071:
11881:"2019 Worldwide VAT, GST and Sales Tax Guide Honduras"
11505:"CAPÍTULO IV | Taxas | Artigo 18.º | Taxas do imposto"
10845:
9531:
9529:
9376:
9374:
9068:
9066:
9064:
8808:
8806:
7702:
7680:
4656:
4439:
4433:
4398:
4380:
4355:
4349:
4324:
4318:
4293:
4287:
4260:
4245:
4220:
4214:
4186:
4180:
4151:
4145:
4112:
4106:
4081:
4075:
4050:
4044:
4019:
4009:
3980:
3974:
3949:
3943:
3919:% (6.5% for hotels, books and pharmaceutical products)
3916:
3908:
3883:
3873:
3848:
3842:
3813:
3807:
3782:
3776:
3748:
3723:
3719:
3713:
3688:
3682:
3660:% (since 1 January 2014) or 5% (since 1 January 2013)
3657:
3651:
3626:
3620:
3587:
3581:
3554:
3548:
1798:
1765:
Organisation for Economic Co-operation and Development
12062:"Palau Goods & Services Tax (PGST) – PalauGov.pw"
11421:. Madata.GR (9 October 2008). Retrieved 14 June 2013.
11164:
11139:
11067:
9972:"Ley No. 825 Sobre Impuesto a las Ventas y Servicios"
8955:
8019:
3429:
advocated for a national VAT in order to pay for his
2352:(PST), which are collected in British Columbia (7%),
1874:
A widget manufacturer, for example, spends $ 1.00 on
1036:
European Union Common Consolidated Corporate Tax Base
12036:"Norway confirms electric car incentives until 2018"
11718:"Albania - Other taxes impacting corporate entities"
10627:"The Value Added Tax Act with subsequent amendments"
10340:
VAT hits 18% high for third time in Israel's history
10023:"Chile Tax Law Update: VAT to be levied on services"
9601:
2515:
Per 1 April 2022, maximum a Goods and Services Tax (
12095:"Value-added tax to rise from 18% to 20% in Russia"
11634:"Spain raises VAT from 18% to 21% 1 September 2012"
10202:
9526:
9371:
9179:"What is the difference between sales tax and VAT?"
9061:
8803:
2557:
Supermarket receipt showing three categories of IVA
11920:. Government Spokesperson's Office. Archived from
11382:Tax in Denmark: An introduction – for new citizens
10929:
10389:
10248:
9537:"A Better Way— Our Vision for a Confident America"
9486:"Border Adjusted Taxation / Value Added Tax (VAT)"
9183:Tax & Accounting Blog Posts by Thomson Reuters
9176:
4934:20% (IPI) + 19% (ICMS) average + 3% (ISS) average
3420:
11465:
11463:
10232:"UAE outlines VAT threshold for firms in Phase 1"
10086:"Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024"
7961:VAT is not implemented in 2 of India's 28 states.
3313:In 2014 total revenue from VAT was nearly CHF 11
1965:by their respective business practices (e.g. the
12393:
11696:"Momsen - hur fungerar den? | Skatteverket"
11471:"Portail de la fiscalité indirecte - Luxembourg"
11431:Index – Gazdaság – Uniós csúcsra emeljük az áfát
9500:
9207:"Options for Reducing the Deficit: 2019 to 2028"
3253:
3180:Taxation in South Africa § Value-Added Tax (VAT)
2871:. Like other countries' sales and VAT, it is an
11173:"A quick guide to the 'border adjustments' tax"
11170:
10496:"Malaysia to remove GST for consumers on Jun 1"
10138:"Změny DPH přehledně. Tady je kompletní seznam"
9602:Benzarti, Youssef; Tazhitdinova, Alisa (2021).
9209:. Congressional Budget Office. 13 December 2018
9036:
9034:
9032:
5933:
4454:
11535:"Código do Imposto sobre o Valor Acrescentado"
11460:
9323:Crawford, Ian; Keen, Michael; Smith, Stephen.
5940:
3425:Former 2020 Democratic presidential candidate
3260:Taxation in Switzerland § Value added tax
12174:"Value-added tax, VAT rates and registration"
11801:"The Government of The Bahamas - VAT Bahamas"
11626:
11339:"2016 AGN VAT Brochure - European Comparison"
11304:"2016 AGN VAT Brochure - European Comparison"
10418:VAT/GST electronic filing and data extraction
9322:
9001:"Value-Added Tax: A New U.S. Revenue Source?"
8551:South Georgia and the South Sandwich Islands
8471:Saint Helena, Ascension and Tristan da Cunha
7705:% residential energy/insulation/renovations,
3033:
2858:
2828:
2806:
1712:
11251:
11249:
11247:
11245:
11243:
11241:
11239:
11237:
11235:
11233:
11231:
9075:An Introduction to the Value Added Tax (VAT)
9029:
7279:
7269:
4265:12% or 5% in Madeira and 9% or 4% in Azores
3027:
2788:
2486:introduced VAT on 1 January 2007. Under the
2066:. This fraud originated in the 1970s in the
1834:
11918:Portal of the Principality of Liechtenstein
11229:
11227:
11225:
11223:
11221:
11219:
11217:
11215:
11213:
11211:
10976:Trinova Corp. v. Michigan Dept. of Treasury
10205:Michigan State Journal of International Law
3504:
3392:sales and use taxes are used in most states
3166:Impuestos Sobre Transmisiones Patrimoniales
2772:"MOMS" redirects here. For other uses, see
2449:
12038:. Thegreencarwebsite.co.uk. Archived from
11145:
10789:. Russian Ministry of Finance. p. 41.
9611:American Economic Journal: Economic Policy
9439:"The impact of VAT compliance on business"
9422:"The impact of VAT compliance on business"
9043:"Ted Cruz's "Business Flat Tax:" A Primer"
8994:
8992:
8990:
7931:These taxes do not apply in Hong Kong and
2018:VAT has been criticized by opponents as a
1719:
1705:
12168:
12166:
11105:, Citizens Research Council of Michigan,
10909:"Mehrwertsteuer nach Wirtschaftssektoren"
10446:
10432:
9427:. PriceWaterhouseCoopers. September 2010.
9239:
9153:
8864:"How many countries have VAT or GST? 175"
3267:Taxation in Switzerland § Value added tax
3190:Breakdown of tax revenues on VAT 2017/18
2650:(GST) is an abolished value-added tax in
1228:Institute on Taxation and Economic Policy
12326:MOMS, Politikens Nudansk Leksikon 2002,
11208:
10824:
10634:Ministry of Finance and Economic Affairs
10251:"UAE to implement VAT on 1 January 2018"
9506:
9362:Carousel fraud 'has cost UK up to £16bn'
8891:
5535:დღგ = დამატებული ღირებულების გადასახადი
3508:
3499:
3473:
3465:
2552:
2150:
2106:
2009:4 May 2010 "Campaña no más IVA" in Spain
2004:
1797:
42:
12235:
12192:"Budget: How the rise in VAT will work"
10825:Solíková, Veronika (21 December 2023).
9465:
9201:
9199:
9177:kristenbickerstaff (21 December 2020).
9109:
8998:
8987:
8861:
8818:. Secretary-General of the OECD. 2018.
8330:Special administrative region of China
3691:% (8% for taxi and bus transportation)
3285:Foodstuffs (except alcoholic beverages)
14:
12394:
12163:
11776:"Angola Indirect Tax Changes for 2021"
11529:
11527:
11525:
11499:
11497:
11495:
11048:
11030:. PricewaterhouseCoopers. 26 June 2015
10996:
10678:"Merverdiavgiftsloven §§ 6–21 to 6–33"
10387:
10371:"Imported Goods Taxes and Levies 2020"
10328:Taxation and Investment in Israel 2012
9997:"SII | Servicio de Impuestos Internos"
9571:
9262:
9091:from the original on 24 September 2016
8265:Special administrative region of China
7970:Except Eilat, where VAT is not raised.
3335:
3015:has no VAT because of a clause in the
2827:(until the early 1970s labeled as OMS
2610:Electronic filing of VAT is mandatory.
12084:. Bir.gov.ph. Retrieved 14 June 2013.
11724:from the original on 16 December 2019
11584:
11457:. Revenue.ie. Retrieved 14 June 2013.
11419:Οι νέοι συντελεστές ΦΠΑ από 1 Ιουλίου
10700:"Merverdiavgiftsloven §§ 6-1 to 6–20"
10428:
10426:
10020:
9717:
9715:
9507:Thiessen, Marc A. (17 January 2017).
8002:
3600:Belasting over de Toegevoegde Waarde
3372:Value-added tax in the United Kingdom
3351:Taxation in Ukraine § Value added tax
2712:2049/50 but the act was developed in
12272:(in Icelandic). 1988. Archived from
12270:"Lög nr. 50/1988 um virðisaukaskatt"
12261:
11942:
10229:
10116:Aktuálně.cz - Víte, co se právě děje
9221:
9196:
9040:
8999:Bickley, James M. (3 January 2008).
8887:
8885:
7992:
7983:
7973:
7964:
7955:
7946:
7925:
7915:
7906:
6926:Karagdagang Buwis / Dungag nga Buhis
5341:14% (15% on communication services)
2728:Goods and Services Tax (New Zealand)
2583:Taxation in Israel § Value-added tax
2561:Value added tax or VAT, (in Italian
2388:for services except for PPE leases.
2086:
1767:(OECD). As of June 2023, 175 of the
11614:. Ministry of Finance. 24 June 2013
11522:
11492:
11171:William G. Gale (7 February 2017).
10997:Gulino, Denny (18 September 2015).
10958:"What is VAT and how does it work?"
10360:Section - "Value added tax", page 3
10073:China's VAT System – Beijing Review
9656:"Armenia - Corporate - Other taxes"
9414:
9263:Enache, Cristina (13 August 2020).
6230:CJP = Cukai Jualan dan Perkhidmatan
5705:15% (4% additional on tourism tax)
5533:Damatebuli Ghirebulebis gadasakhadi
4417:Impuesto General Indirecto Canario
4271:Imposto sobre o Valor Acrescentado
3117:Taxation in Spain § Value added tax
2767:
2547:Taxation in Italy § Value added tax
2529:export for intangible taxable goods
2428:member states of the European Union
2262:Economy of Barbados § Taxation
2146:
2094:
24:
12117:. Blic.rs. Retrieved 14 June 2013.
12082:Bureau of Internal Revenue Website
11674:"Swedish VAT compliance and rates"
11103:Outline of the Michigan Tax System
10423:
10315:"Israel – VAT rate reduced to 17%"
9875:International Trade Administration
9712:
9281:Chia-Tern Huey Min (October 2004)
8924:Le budget et les comptes de l'État
8791:List of tax rates around the world
8020:VAT-free countries and territories
3081:Goods and Services Tax (Singapore)
2221:Goods and services tax (Australia)
2102:
2041:
1930:
1923:
1895:
1864:
25:
12418:
12369:
11698:. Skatteverket.se. 1 January 2014
11049:Harpaz, Joe (17 September 2015).
10471:"Japan - Corporate - Other taxes"
9082:United States Chamber of Commerce
9072:
9017:from the original on 28 June 2016
8930:. 30 October 2009. Archived from
8882:
7039:Saint Vincent and the Grenadines
6348:0% on books, food and medicines.
6235:Goods and Services Tax (Malaysia)
5246:Democratic Republic of the Congo
3365:
3291:Seeds, living plants, cut flowers
2677:The existing sales tax (Spanish:
2640:Goods and Services Tax (Malaysia)
2490:government, it was replaced by a
2442:an excess, by claiming a rebate.
2411:
2391:
1806:
1043:Global minimum corporate tax rate
12375:
12210:
12184:
12138:
12128:"Od danas veća niža stopa PDV-a"
12120:
12108:
12087:
12075:
12054:
12028:
12002:
11980:
11955:
11943:Song, Sophie (25 October 2013).
11936:
11906:
11887:
11873:
11853:"Gambia Revenue Authority - VAT"
11845:
11819:
11793:
11768:
11736:
11710:
11688:
11666:
11648:
11604:
11585:Andra, Timu (3 September 2015).
11578:
11553:
11480:
11448:
11436:
11424:
11412:
11394:
11375:
11363:
11271:
11190:
10913:Swiss Federal Statistical Office
10654:. 5 October 2010. Archived from
9468:"VAT Software: compliance costs"
9285:, Singapore Ministry of Finance.
9142:Journal of Economic Perspectives
8862:Asquith, Richard (6 June 2023).
8704:
8695:
8688:
8679:
8656:
8649:
8640:
8624:
8617:
8608:
8601:
8592:
8585:
8576:
8569:
8560:
8544:
8537:
8528:
8521:
8512:
8505:
8496:
8489:
8480:
8464:
8448:
8441:
8432:
8425:
8416:
8409:
8400:
8384:
8377:
8368:
8361:
8352:
8345:
8336:
8320:
8313:
8304:
8288:
8281:
8272:
8254:
8235:
8217:
8201:
8185:
8178:
8169:
8153:
8146:
8137:
8121:
8105:
8089:
8073:
8057:
8039:
7883:
7862:
7837:
7812:
7791:
7785:QQS = Qoʻshilgan qiymat soligʻi
7770:
7745:
7670:
7649:
7619:
7598:
7577:
7552:
7527:
7505:
7484:
7463:
7437:
7416:
7395:
7374:
7337:
7316:
7290:
7244:
7214:
7187:
7166:
7145:
7116:
7095:
7074:
7053:
7032:
7008:
6983:
6954:
6933:
6901:
6873:
6848:
6827:
6802:
6778:
6754:
6729:
6695:
6666:
6645:
6624:
6603:
6582:
6555:
6530:
6505:
6484:
6460:
6435:
6410:
6385:
6360:
6335:
6311:
6290:
6269:
6243:
6207:
6186:
6165:
6153:3.8% (lodging services) or 2.5%
6140:
6119:
6095:
6074:
6053:
6032:
6002:
5978:
5953:
5917:
5896:
5875:
5846:
5825:
5800:
5775:
5750:
5716:
5695:
5674:
5649:
5628:
5607:
5583:
5562:
5541:
5515:
5494:
5473:
5448:
5424:
5401:
5380:
5355:
5331:
5306:
5281:
5260:
5239:
5218:
5194:
5172:
5148:
5127:
5106:
5085:
5043:
5022:
5001:
4980:
4959:
4924:
4903:
4879:
4855:
4834:
4813:
4788:
4767:
4743:
4721:
4698:
4673:
4643:
4617:
4592:
4571:
4549:
4524:
4502:
4477:
4448:Mervärdes- och OMSättningsskatt
4423:
4370:
4339:
4308:
4277:
4235:
4204:
4170:
4135:
4096:
4065:
4034:
3999:
3964:
3933:
3898:
3863:
3832:
3797:
3766:
3738:
3703:
3672:
3641:
3610:
3571:
3538:
3386:Sales taxes in the United States
3379:
3349:This section is an excerpt from
3265:This section is an excerpt from
3178:This section is an excerpt from
3129:impuesto sobre el valor agregado
3115:This section is an excerpt from
3079:This section is an excerpt from
2726:This section is an excerpt from
2694:This section is an excerpt from
2681:) was replaced by VAT (Spanish:
2638:This section is an excerpt from
2581:This section is an excerpt from
2545:This section is an excerpt from
2507:This section is an excerpt from
2468:'s VAT system uses a 15% rate.
1686:
1674:
508:Base erosion and profit shifting
78:
11118:
11096:
11017:
10990:
10968:
10950:
10923:
10892:
10883:
10874:
10818:
10793:
10774:
10753:
10739:
10714:
10692:
10670:
10640:
10619:
10605:
10563:
10538:
10520:
10488:
10463:
10411:
10388:Wainer, David (11 April 2016).
10381:
10363:
10344:
10333:
10321:
10307:
10296:
10286:"Italy - Value-added tax (VAT)"
10278:
10260:
10242:
10223:
10196:
10165:
10156:
10130:
10104:
10090:Finanční správa České republiky
10078:
10066:
10040:
10014:
9989:
9964:
9939:
9914:
9889:
9863:
9835:
9807:
9789:
9766:
9743:
9689:
9678:
9666:
9595:
9565:
9478:
9459:
9431:
9400:
9354:
9340:
9316:
9288:
9275:
9256:
9170:
9129:
8112:British Indian Ocean Territory
7237:Belasting op toegevoegde waarde
6976:Nalog na dobavlennuyu stoimost'
6894:Impuesto de Promocion Municipal
4806:Падатак на дададзеную вартасьць
4415:Impuesto sobre el Valor Añadido
3485:, from VAT. For this data, the
3421:Discussions about a federal VAT
3172:
3157:Artists, writers, and composers
3139:Education provided by the state
3125:impuesto sobre el valor añadido
2825:Mervärdes- och OMSättningsskatt
2666:2018 Malaysian general election
2492:national Goods and Services Tax
2296:Goods and services tax (Canada)
2013:
1878:and uses them to make a widget.
286:Optimal capital income taxation
11539:Diário da República Eletrónico
11370:Companies welcome VAT resolved
11198:"Vietnam – indirect tax guide"
10915:. 12 June 2016. Archived from
10801:"Overview of GST in Singapore"
9546:. 24 June 2016. Archived from
9360:O'Grady, Sean (26 July 2007) "
9103:
9041:Cole, Alan (29 October 2015).
9008:Congressional Research Service
8949:
8912:
8855:
7941:special administrative regions
7280:
7270:
6972:Налог на добавленную стоимость
6771:Palau Goods & Services Tax
6428:Нэмэгдсэн өртгийн албан татвар
6019:Қосылған құнға салынатын салық
4059:Pievienotās Vērtības Nodoklis
3921:(8% and 4% on Aegean islands)
3722:% (food, public transport) or
3495:List of countries by tax rates
3470:Standard VAT or sales tax rate
3041:
2737:(GST) is a value-added tax or
2720:
2418:European Union value added tax
2228:horizontal fiscal equalisation
2024:marginal propensity to consume
1981:
1366:List of countries by tax rates
13:
1:
12380:The dictionary definition of
11752:. 4 July 2010. Archived from
11565:info.portaldasfinancas.gov.pt
11509:info.portaldasfinancas.gov.pt
11146:Ryan Ellis (5 January 2017),
9325:"Value Added Tax and Excises"
8796:
6478:(الضريبة على القيمة المضافة)
6476:TVA = Taxe sur Valeur Ajoutée
5349:(الضريبة على القيمة المضافة)
4634:AAH = Avelacvats Arzheqi Hark
3254:Switzerland and Liechtenstein
2478:Value-added taxation in India
2233:
1821:
1749:general consumption tax (GCT)
791:Natural resources consumption
11949:International Business Times
10230:Diaa, Sarah (15 June 2016).
10021:Musto, Luke (28 June 2022).
9333:Institute for Fiscal Studies
9110:Minh Le, Tuan (1 May 2003).
8096:British Antarctic Territory
8010:President of the Philippines
6890:Impuesto General a la Ventas
5710:ISV = Impuesto Sobre Ventas
4637:ԱԱՀ = Ավելացված արժեքի հարկ
4455:Non-European Union countries
4028:Imposta sul Valore Aggiunto
3892:MehrwertSteuer/UmsatzSteuer
3565:MehrwertSteuer/UmsatzSteuer
3461:
3073:
2501:
2214:
2000:
1888:
641:United States as a tax haven
7:
12016:. Government of New Zealand
10985:United States Supreme Court
10433:Takahashi, Ryotaro (2024).
9803:. 8 August 2017. p. 1.
9466:Abolins, Jon (1 May 2002).
8964:International Monetary Fund
8711:
8634:British Overseas Territory
8554:British Overseas Territory
8474:British Overseas Territory
8458:British Overseas Territory
8394:British Overseas Territory
8245:Constituent country of the
8211:British Overseas Territory
8195:British Overseas Territory
8163:British Overseas Territory
8131:British Overseas Territory
8115:British Overseas Territory
8099:British Overseas Territory
8083:British Overseas Territory
8067:British Overseas Territory
7363:Imposta sul valore aggiunto
7089:ضريبة القيمة المضافة (VAT)
5934:
4759:Musok = Mullo songzojon kor
4737:(VAT) ضريبة القيمة المضافة
4407:3% or 0% in Canary Islands
4403:(10% from 1 September 2012)
4229:Podatek od Towarów i Usług
4127:Mehrwertsteuer/Umsatzsteuer
4090:Pridėtinės Vertės Mokestis
3857:Taxe sur la Valeur Ajoutée
3666:Porez na Dodanu Vrijednost
3602:Taxe sur la Valeur Ajoutée
3101:
2999:for radio stations (namely
2867:) are the Nordic terms for
2632:
2563:Imposta sul valore aggiunto
2532:export for taxable services
2274:
2255:
2120:overhead costs and prices.
2077:
1855:
10:
12423:
10856:"IVA (VAT) rates in Spain"
10702:(in Norwegian). lovdata.no
10680:(in Norwegian). lovdata.no
10027:Harris Gomez Group Pty Ltd
9947:"Value Added Tax (V.A.T.)"
9901:www.caribbeanelections.com
9010:. pp. 1, 3. RL33619.
8050:British Overseas Territory
7830:Impuesto al Valor Agregado
7763:Impuesto al Valor Agregado
7641:Podatok na dodanu vartist'
7637:Податок на додану вартість
7544:Taxe sur la Valeur Ajoutée
7359:Taxe sur la valeur ajoutée
7257:0% (essential foodstuffs)
6866:Impuesto al Valor Agregado
6688:Danok na dodadena vrednost
6684:Данок на додадена вредност
6453:Porez na dodatu vrijednost
6403:Taxe sur la valeur ajoutée
6353:Impuesto al Valor Agregado
6112:Taxe sur la valeur ajoutée
5600:Impuesto al Valor Agregado
5372:Impuesto al Valor Agregado
5324:Impuesto al Valor Agregado
5211:Impuesto al Valor Agregado
5165:Impuesto al Valor Agregado
4896:Porez na dodanu vrijednost
4872:Impuesto al Valor Agregado
4610:Impuesto al Valor Agregado
4495:Tatimi mbi Vlerën e Shtuar
4302:Taxa pe Valoarea Adăugată
4125:Taxe sur la Valeur Ajoutée
3993:Value Added Tax (English)
3927:Φόρος Προστιθέμενης Αξίας
3697:Φόρος Προστιθέμενης Αξίας
3492:
3447:
3440:(BAT) was proposed by the
3383:
3369:
3348:
3343:
3325:
3297:Animal feed and fertilizer
3264:
3257:
3177:
3114:
3078:
3062:
3026:MOMS replaced OMS (Danish
2771:
2725:
2693:
2683:Impuesto al Valor Agregado
2637:
2618:
2580:
2544:
2506:
2475:
2453:
2415:
2380:
2332:had a 12% HST until 2013.
2293:
2278:
2269:Barbados Revenue Authority
2259:
2237:
2218:
2199:
2195:
1860:
1778:
555:Offshore financial centres
445:Repatriation tax avoidance
29:
12347:Shome, Parthasarathi and
11990:. Globalpropertyguide.com
11899:25 September 2009 at the
11720:. PwC. 6 September 2019.
11391:. SKAT.dk (November 2005)
11387:24 September 2015 at the
9782:National Board of Revenue
9759:National Board of Revenue
9705:National Board of Revenue
8631:Turks and Caicos Islands
6378:Taxa pe Valoarea Adăugată
5941:
5113:Central African Republic
4761:মূসক = "মূল্য সংযোজন কর"
4364:Davek na Dodano Vrednost
3991:Cáin Bhreisluacha (Irish)
3826:Mervärdesskatt (Swedish)
3321:
3058:
3049:
2672:
2575:
2438:classified as imported.
2289:
2250:National Board of Revenue
1835:Comparison with sales tax
1020:Financial transaction tax
110:Property tax equalization
32:VAT identification number
11858:Gambia Revenue Authority
11636:. VAT Live. 13 July 2012
10932:"Taiwan Pocket Tax Book"
10930:PricewaterhouseCoopers.
10249:PricewaterhouseCoopers.
10118:(in Czech). 1 April 2015
8228:British Crown Dependency
7719:prescription medications
7546:آداء على القيمة المضافة
7138:Porez na dodatu vrednost
7134:Порез на додату вредност
6922:Reformed Value Added Tax
5819:(مالیات بر ارزش افزوده)
4542:Impost General Indirecte
4465:Standard rate (current)
3983:% or 9.0% or 4.8% or 0%
3913:(16% on Aegean islands)
3635:Данък Добавена Cтойност
3523:Standard rate (current)
3505:European Union countries
3109:
2688:
2614:
2539:
2526:export for taxable goods
2471:
2456:Gulf Cooperation Council
2450:Gulf Cooperation Council
2426:covers is mandatory for
2376:
2367:
2050:
1371:Tax revenue to GDP ratio
1030:Currency transaction tax
611:Liechtenstein tax affair
11112:5 December 2014 at the
8920:"Les recettes fiscales"
8128:British Virgin Islands
7738:Treth Ar Werth (Welsh)
5793:Pajak Pertambahan Nilai
4886:Bosnia and Herzegovina
4468:Reduced rate (current)
4333:Daň z Pridanej Hodnoty
3958:Általános Forgalmi Adó
3824:Arvonlisävero (Finnish)
3526:Reduced rate (current)
2696:Value added tax (Nepal)
2129:current account deficit
1078:Permanent establishment
1073:Exchange of Information
576:Financial Secrecy Index
227:Medical savings account
27:Form of consumption tax
10439:Social Science History
10351:Israel Highlights 2014
9723:"বাংলাদেশ জাতীয় সংসদ"
9446:PricewaterhouseCoopers
9303:www.nationalekonomi.se
8503:Sao Tome and Principe
8046:Akrotiri and Dhekelia
7367:Taglia sin la Plivalur
7206:Goods and Services Tax
7015:Saint Kitts and Nevis
6719:(nynorsk) (informally
6574:Goods and Services Tax
6261:Goods and services tax
6227:Sales and Services Tax
5971:Goods and Services Tax
5509:VAT = Value Added Tax
5063:Goods and Services Tax
4782:VAT = Value Added Tax
4715:VAT = Value Added Tax
4665:Goods and Services Tax
4162:Taxxa tal-Valur Miżjud
3732:Daň z přidané hodnoty
3514:
3490:
3481:revenue, in % of
3471:
3431:universal basic income
3087:Goods and Services Tax
3034:
3028:
2859:
2850:
2838:
2829:
2824:
2807:
2798:
2789:
2784:
2735:Goods and Services Tax
2682:
2678:
2648:Goods and Services Tax
2558:
2240:Taxation in Bangladesh
2192:
2116:
2058:Exports are generally
2010:
1936:
1901:
1870:
1803:
1741:goods and services tax
973:Vehicle miles traveled
592:Ireland as a tax haven
406:Private tax collection
60:
34:. For other uses, see
11177:Brookings Institution
10938:(in Chinese (Taiwan))
10162:Directive 2006/112/EC
8894:Socio-Economic Review
7664:ضريبة القيمة المضافة
7656:United Arab Emirates
5417:VAT = Value Added Tax
5347:VAT = Value Added Tax
3512:
3500:Examples by continent
3477:
3469:
3438:border-adjustment tax
3384:Further information:
3370:Further information:
3288:Cattle, poultry, fish
3258:Further information:
3123:VAT (IVA in Spanish:
3063:Further information:
2679:impuesto a las ventas
2619:Further information:
2556:
2476:Further information:
2154:
2125:unfair trade practice
2110:
2008:
1934:
1899:
1868:
1802:A Belgian VAT receipt
1801:
646:Panama as a tax haven
598:Ireland v. Commission
566:Conduit and sink OFCs
561:Offshore magic circle
482:Unreported employment
46:
11561:"Disposições finais"
11204:. 19 September 2023.
10981:498 U.S. 358
10964:. 24 September 2020.
10919:on 29 December 2016.
10475:taxsummaries.pwc.com
10330:Section 5.1, page 15
9660:taxsummaries.pwc.com
9623:10.1257/pol.20190492
9155:10.1257/jep.38.1.107
8760:(Carousel VAT Fraud)
8758:Missing Trader Fraud
7512:Trinidad and Tobago
5947:("consumption tax")
5188:增值税 (zēng zhí shuì)
5077:Provincial Sales Tax
5070:Harmonized Sales Tax
4578:Antigua and Barbuda
3760:Meromsætningsafgift
3201:Percentage of total
2774:Mom (disambiguation)
2462:United Arab Emirates
2350:Provincial Sales Tax
2326:Prince Edward Island
2306:Harmonized Sales Tax
2300:Harmonized sales tax
2281:Taxation in Bulgaria
2155:VAT rate by country
1900:With a 10% sales tax
1842:vertically integrate
1642:United Arab Emirates
1384:Individual Countries
1093:Foreign revenue rule
885:Inheritance (estate)
604:Leprechaun economics
12315:Law-and-business.de
12245:. taxrates web site
11662:on 18 October 2009.
11445:(PDF; in Hungarian)
11406:www.deutschepost.de
11257:"2014 EU VAT rates"
10722:"List of VAT rates"
10658:on 26 December 2018
10652:Ministry of Finance
10615:. 1 September 2024.
10181:European Commission
9877:. 25 September 2021
9575:(18 January 2017).
9513:The Washington Post
8824:10.1787/ctt-2018-en
7570:Katma değer vergisi
6924:, locally known as
5995:Goods and Sales Tax
5288:Dominican Republic
4945:ICMS – 17 to 25% =
4691:Əlavə dəyər vergisi
3336:Trinidad and Tobago
3191:
2885:Tax level (Denmark)
2790:meromsætningsafgift
2202:Taxation in Armenia
1785:Wilhelm von Siemens
1681:Business portal
1376:Tax rates in Europe
1246:Tax Justice Network
1192:Dhammika Dharmapala
695:Airport improvement
503:Transfer mispricing
294:Distribution of Tax
66:Part of a series on
11967:www.accaglobal.com
11861:. 19 December 2014
10726:www.podatki.gov.pl
10448:10.1017/ssh.2024.1
10356:2014-09-11 at the
9553:on 16 January 2017
8906:10.1093/ser/mwx004
8733:Gross receipts tax
8247:Kingdom of Denmark
7711:child safety seats
7457:, ภาษีมูลค่าเพิ่ม
6940:Republic of Congo
6535:
5387:Equatorial Guinea
3851:% or 5.5% or 2.1%
3515:
3491:
3479:General government
3472:
3415:General Excise Tax
3328:Taxation in Taiwan
3189:
3065:Taxation in Russia
2743:goods and services
2708:was introduced in
2559:
2424:European Union VAT
2193:
2117:
2011:
1937:
1902:
1871:
1804:
1282:Eight per thousand
1197:James R. Hines Jr.
1088:European Union FTT
105:Government revenue
61:
12402:Value added taxes
12332:978-87-604-1578-4
12276:on 9 October 2007
12262:Scholarly sources
12146:"Value-Added Tax"
12042:on 18 August 2014
12010:"Exempt supplies"
11914:"Value added tax"
11831:Caribbean Journal
11351:on 9 October 2016
11316:on 9 October 2016
11081:. 11 January 2016
10765:Российская Газета
10636:. 9 October 2014.
9472:Accountancy Daily
8973:978-1-58906-026-5
8934:on 2 January 2010
8833:978-92-64-22394-3
8709:
8708:
8455:Pitcairn Islands
8359:Marshall Islands
8192:Falkland Islands
7902:
7901:
7723:medical equipment
7699:
6834:Papua New Guinea
6747:General Sales Tax
6548:Value Added Taxes
6263:(Government Tax)
5868:מס ערך מוסף, מע"מ
5742:Virðisaukaskattur
4452:
4451:
4404:
4395:
3629:% (hotels) or 0%
3249:
3248:
3148:Cultural services
3145:Sporting services
2981:
2980:
2839:virðisaukaskattur
2621:Taxation in Japan
2494:according to the
2383:Taxation in China
2087:Business cashflow
1988:supply and demand
1729:
1728:
1664:
1663:
1260:
1259:
1252:Tax Policy Center
995:Negative (income)
771:Environmental tax
653:
652:
571:Financial centres
391:Tax investigation
329:
328:
197:Tax harmonization
16:(Redirected from
12414:
12379:
12349:Paul Bernd Spahn
12285:
12283:
12281:
12255:
12254:
12252:
12250:
12239:
12233:
12232:
12230:
12228:
12214:
12208:
12207:
12205:
12203:
12188:
12182:
12181:
12170:
12161:
12160:
12158:
12156:
12142:
12136:
12135:
12124:
12118:
12112:
12106:
12105:
12103:
12101:
12091:
12085:
12079:
12073:
12072:
12070:
12068:
12058:
12052:
12051:
12049:
12047:
12032:
12026:
12025:
12023:
12021:
12006:
12000:
11999:
11997:
11995:
11984:
11978:
11977:
11975:
11973:
11959:
11953:
11952:
11940:
11934:
11933:
11931:
11929:
11924:on 18 April 2005
11910:
11904:
11891:
11885:
11884:
11877:
11871:
11870:
11868:
11866:
11849:
11843:
11842:
11840:
11838:
11823:
11817:
11816:
11814:
11812:
11797:
11791:
11790:
11788:
11786:
11772:
11766:
11765:
11763:
11761:
11756:on 3 August 2012
11740:
11734:
11733:
11731:
11729:
11714:
11708:
11707:
11705:
11703:
11692:
11686:
11685:
11683:
11681:
11670:
11664:
11663:
11658:. Archived from
11652:
11646:
11645:
11643:
11641:
11630:
11624:
11623:
11621:
11619:
11608:
11602:
11601:
11599:
11597:
11582:
11576:
11575:
11573:
11571:
11557:
11551:
11550:
11548:
11546:
11531:
11520:
11519:
11517:
11515:
11501:
11490:
11484:
11478:
11477:
11475:
11467:
11458:
11452:
11446:
11440:
11434:
11428:
11422:
11416:
11410:
11409:
11398:
11392:
11379:
11373:
11367:
11361:
11360:
11358:
11356:
11350:
11344:. Archived from
11343:
11335:
11326:
11325:
11323:
11321:
11315:
11309:. Archived from
11308:
11300:
11294:
11293:
11291:
11289:
11275:
11269:
11268:
11266:
11264:
11253:
11206:
11205:
11194:
11188:
11187:
11185:
11183:
11168:
11162:
11161:
11160:
11158:
11143:
11137:
11136:
11134:
11132:
11122:
11116:
11100:
11094:
11093:
11088:
11086:
11071:
11065:
11064:
11062:
11060:
11046:
11040:
11039:
11037:
11035:
11029:
11021:
11015:
11014:
11008:
11006:
10994:
10988:
10978:
10972:
10966:
10965:
10954:
10948:
10947:
10945:
10943:
10927:
10921:
10920:
10905:
10899:
10896:
10890:
10887:
10881:
10878:
10872:
10871:
10869:
10867:
10862:on 10 April 2015
10858:. Archived from
10852:
10843:
10842:
10840:
10838:
10822:
10816:
10815:
10813:
10811:
10797:
10791:
10790:
10788:
10778:
10772:
10771:
10757:
10751:
10750:
10743:
10737:
10736:
10734:
10732:
10718:
10712:
10711:
10709:
10707:
10696:
10690:
10689:
10687:
10685:
10674:
10668:
10667:
10665:
10663:
10644:
10638:
10637:
10631:
10623:
10617:
10616:
10609:
10603:
10602:
10600:
10598:
10584:
10578:
10577:
10576:. February 2018.
10575:
10567:
10561:
10560:
10558:
10556:
10542:
10536:
10535:
10524:
10518:
10517:
10515:
10513:
10501:Channel NewsAsia
10492:
10486:
10485:
10483:
10481:
10467:
10461:
10460:
10450:
10430:
10421:
10415:
10409:
10408:
10406:
10404:
10393:
10385:
10379:
10378:
10367:
10361:
10348:
10342:
10337:
10331:
10325:
10319:
10318:
10311:
10305:
10300:
10294:
10293:
10282:
10276:
10275:
10264:
10258:
10257:
10255:
10246:
10240:
10239:
10227:
10221:
10220:
10200:
10194:
10193:
10191:
10189:
10184:. 1 January 2021
10177:
10169:
10163:
10160:
10154:
10153:
10151:
10149:
10134:
10128:
10127:
10125:
10123:
10108:
10102:
10101:
10099:
10097:
10082:
10076:
10070:
10064:
10063:
10061:
10059:
10044:
10038:
10037:
10035:
10033:
10018:
10012:
10011:
10009:
10007:
9993:
9987:
9986:
9984:
9982:
9968:
9962:
9961:
9959:
9957:
9943:
9937:
9936:
9934:
9932:
9922:"Barbados Taxes"
9918:
9912:
9911:
9909:
9907:
9893:
9887:
9886:
9884:
9882:
9871:"Import Tariffs"
9867:
9861:
9860:
9858:
9856:
9847:
9839:
9833:
9832:
9830:
9828:
9819:
9811:
9805:
9804:
9793:
9787:
9786:
9778:
9770:
9764:
9763:
9755:
9747:
9741:
9740:
9738:
9736:
9727:
9719:
9710:
9709:
9701:
9693:
9687:
9682:
9676:
9670:
9664:
9663:
9652:
9643:
9642:
9608:
9599:
9593:
9592:
9590:
9588:
9573:Freund, Caroline
9569:
9563:
9562:
9560:
9558:
9552:
9544:Republican Party
9541:
9533:
9524:
9523:
9521:
9519:
9504:
9498:
9497:
9495:
9493:
9482:
9476:
9475:
9463:
9457:
9456:
9454:
9452:
9443:
9435:
9429:
9428:
9426:
9418:
9412:
9411:
9404:
9398:
9397:
9395:
9393:
9388:on 23 March 2016
9384:. Archived from
9378:
9369:
9358:
9352:
9351:
9344:
9338:
9337:
9329:
9320:
9314:
9313:
9311:
9309:
9300:
9292:
9286:
9279:
9273:
9272:
9260:
9254:
9253:
9243:
9241:10.1787/22235558
9233:
9225:
9219:
9218:
9216:
9214:
9203:
9194:
9193:
9191:
9189:
9174:
9168:
9167:
9157:
9133:
9127:
9126:
9107:
9101:
9100:
9098:
9096:
9090:
9079:
9070:
9059:
9058:
9056:
9054:
9049:. Tax Foundation
9038:
9027:
9026:
9024:
9022:
9016:
9005:
8996:
8985:
8984:
8982:
8980:
8953:
8947:
8946:
8941:
8939:
8916:
8910:
8909:
8889:
8880:
8879:
8877:
8875:
8859:
8853:
8852:
8850:
8848:
8810:
8701:
8699:
8698:
8685:
8683:
8682:
8662:
8660:
8659:
8646:
8644:
8643:
8630:
8628:
8627:
8614:
8612:
8611:
8598:
8596:
8595:
8582:
8580:
8579:
8566:
8564:
8563:
8550:
8548:
8547:
8534:
8532:
8531:
8519:Solomon Islands
8518:
8516:
8515:
8502:
8500:
8499:
8486:
8484:
8483:
8470:
8468:
8467:
8454:
8452:
8451:
8438:
8436:
8435:
8422:
8420:
8419:
8406:
8404:
8403:
8390:
8388:
8387:
8374:
8372:
8371:
8358:
8356:
8355:
8342:
8340:
8339:
8326:
8324:
8323:
8310:
8308:
8307:
8294:
8292:
8291:
8278:
8276:
8275:
8260:
8258:
8257:
8241:
8239:
8238:
8223:
8221:
8220:
8207:
8205:
8204:
8191:
8189:
8188:
8175:
8173:
8172:
8159:
8157:
8156:
8143:
8141:
8140:
8127:
8125:
8124:
8111:
8109:
8108:
8095:
8093:
8092:
8079:
8077:
8076:
8063:
8061:
8060:
8045:
8043:
8042:
8027:
8026:
8013:
8006:
8000:
7996:
7990:
7987:
7981:
7977:
7971:
7968:
7962:
7959:
7953:
7950:
7944:
7929:
7923:
7919:
7913:
7910:
7889:
7887:
7886:
7868:
7866:
7865:
7855:Giá Trị Gia Tăng
7843:
7841:
7840:
7818:
7816:
7815:
7797:
7795:
7794:
7776:
7774:
7773:
7751:
7749:
7748:
7707:feminine hygiene
7704:
7693:
7682:
7676:
7674:
7673:
7655:
7653:
7652:
7625:
7623:
7622:
7604:
7602:
7601:
7583:
7581:
7580:
7558:
7556:
7555:
7533:
7531:
7530:
7511:
7509:
7508:
7490:
7488:
7487:
7469:
7467:
7466:
7443:
7441:
7440:
7422:
7420:
7419:
7401:
7399:
7398:
7380:
7378:
7377:
7343:
7341:
7340:
7322:
7320:
7319:
7308:Valued Added Tax
7296:
7294:
7293:
7283:
7282:
7273:
7272:
7250:
7248:
7247:
7233:Valued Added Tax
7220:
7218:
7217:
7193:
7191:
7190:
7172:
7170:
7169:
7151:
7149:
7148:
7122:
7120:
7119:
7101:
7099:
7098:
7080:
7078:
7077:
7059:
7057:
7056:
7038:
7036:
7035:
7014:
7012:
7011:
6989:
6987:
6986:
6960:
6958:
6957:
6939:
6937:
6936:
6907:
6905:
6904:
6879:
6877:
6876:
6854:
6852:
6851:
6833:
6831:
6830:
6808:
6806:
6805:
6784:
6782:
6781:
6760:
6758:
6757:
6735:
6733:
6732:
6701:
6699:
6698:
6673:North Macedonia
6672:
6670:
6669:
6651:
6649:
6648:
6630:
6628:
6627:
6609:
6607:
6606:
6588:
6586:
6585:
6561:
6559:
6558:
6536:
6534:
6533:
6511:
6509:
6508:
6490:
6488:
6487:
6466:
6464:
6463:
6441:
6439:
6438:
6416:
6414:
6413:
6391:
6389:
6388:
6366:
6364:
6363:
6341:
6339:
6338:
6317:
6315:
6314:
6296:
6294:
6293:
6275:
6273:
6272:
6249:
6247:
6246:
6213:
6211:
6210:
6192:
6190:
6189:
6171:
6169:
6168:
6146:
6144:
6143:
6125:
6123:
6122:
6101:
6099:
6098:
6080:
6078:
6077:
6059:
6057:
6056:
6038:
6036:
6035:
6008:
6006:
6005:
5984:
5982:
5981:
5959:
5957:
5956:
5946:
5944:
5943:
5937:
5923:
5921:
5920:
5902:
5900:
5899:
5881:
5879:
5878:
5852:
5850:
5849:
5831:
5829:
5828:
5806:
5804:
5803:
5781:
5779:
5778:
5756:
5754:
5753:
5722:
5720:
5719:
5701:
5699:
5698:
5680:
5678:
5677:
5655:
5653:
5652:
5634:
5632:
5631:
5613:
5611:
5610:
5589:
5587:
5586:
5568:
5566:
5565:
5547:
5545:
5544:
5521:
5519:
5518:
5500:
5498:
5497:
5479:
5477:
5476:
5454:
5452:
5451:
5430:
5428:
5427:
5407:
5405:
5404:
5386:
5384:
5383:
5361:
5359:
5358:
5337:
5335:
5334:
5312:
5310:
5309:
5287:
5285:
5284:
5266:
5264:
5263:
5245:
5243:
5242:
5224:
5222:
5221:
5200:
5198:
5197:
5178:
5176:
5175:
5154:
5152:
5151:
5133:
5131:
5130:
5112:
5110:
5109:
5091:
5089:
5088:
5049:
5047:
5046:
5028:
5026:
5025:
5007:
5005:
5004:
4986:
4984:
4983:
4965:
4963:
4962:
4950:ISS – 2 to 5% =
4930:
4928:
4927:
4909:
4907:
4906:
4885:
4883:
4882:
4861:
4859:
4858:
4840:
4838:
4837:
4819:
4817:
4816:
4794:
4792:
4791:
4773:
4771:
4770:
4749:
4747:
4746:
4727:
4725:
4724:
4704:
4702:
4701:
4679:
4677:
4676:
4658:
4649:
4647:
4646:
4623:
4621:
4620:
4598:
4596:
4595:
4577:
4575:
4574:
4555:
4553:
4552:
4530:
4528:
4527:
4508:
4506:
4505:
4483:
4481:
4480:
4459:
4458:
4441:
4435:
4429:
4427:
4426:
4402:
4400:
4389:
4382:
4376:
4374:
4373:
4357:
4351:
4345:
4343:
4342:
4326:
4320:
4314:
4312:
4311:
4295:
4289:
4283:
4281:
4280:
4262:
4247:
4241:
4239:
4238:
4222:
4216:
4210:
4208:
4207:
4188:
4182:
4176:
4174:
4173:
4164:Value Added Tax
4153:
4147:
4141:
4139:
4138:
4129:Méiwäert Steier
4114:
4108:
4102:
4100:
4099:
4083:
4077:
4071:
4069:
4068:
4052:
4046:
4040:
4038:
4037:
4021:
4011:
4005:
4003:
4002:
3982:
3976:
3970:
3968:
3967:
3951:
3945:
3939:
3937:
3936:
3918:
3910:
3904:
3902:
3901:
3885:
3875:
3869:
3867:
3866:
3850:
3844:
3838:
3836:
3835:
3815:
3809:
3803:
3801:
3800:
3784:
3778:
3772:
3770:
3769:
3750:
3744:
3742:
3741:
3725:
3721:
3715:
3709:
3707:
3706:
3690:
3684:
3678:
3676:
3675:
3659:
3653:
3647:
3645:
3644:
3628:
3622:
3616:
3614:
3613:
3589:
3583:
3577:
3575:
3574:
3556:
3550:
3544:
3542:
3541:
3517:
3516:
3513:EU VAT Tax Rates
3442:Republican Party
3198:Amounts in Rands
3192:
3188:
3037:
3035:omsättningsskatt
3031:
3029:omsætningsafgift
2878:
2862:
2832:
2830:OMSättningsskatt
2810:
2792:
2768:Nordic countries
2608:, must pay VAT.
2330:British Columbia
2189:
2183:
2177:
2171:
2165:
2159:
2147:Around the world
2095:Compliance costs
2031:proportional tax
2026:among the poor.
1721:
1714:
1707:
1693:Money portal
1691:
1690:
1689:
1679:
1678:
1355:
1354:
1176:
1175:
1083:Transfer pricing
1063:Tax equalization
1037:
980:Corporate profit
616:Luxembourg Leaks
550:Corporate havens
429:
428:
245:
244:
82:
63:
62:
57:
51:
21:
12422:
12421:
12417:
12416:
12415:
12413:
12412:
12411:
12392:
12391:
12383:value added tax
12372:
12360:
12279:
12277:
12268:
12264:
12259:
12258:
12248:
12246:
12241:
12240:
12236:
12226:
12224:
12216:
12215:
12211:
12201:
12199:
12190:
12189:
12185:
12172:
12171:
12164:
12154:
12152:
12144:
12143:
12139:
12134:. January 2014.
12126:
12125:
12121:
12113:
12109:
12099:
12097:
12093:
12092:
12088:
12080:
12076:
12066:
12064:
12060:
12059:
12055:
12045:
12043:
12034:
12033:
12029:
12019:
12017:
12008:
12007:
12003:
11993:
11991:
11986:
11985:
11981:
11971:
11969:
11961:
11960:
11956:
11941:
11937:
11927:
11925:
11912:
11911:
11907:
11901:Wayback Machine
11892:
11888:
11879:
11878:
11874:
11864:
11862:
11851:
11850:
11846:
11836:
11834:
11825:
11824:
11820:
11810:
11808:
11799:
11798:
11794:
11784:
11782:
11774:
11773:
11769:
11759:
11757:
11742:
11741:
11737:
11727:
11725:
11716:
11715:
11711:
11701:
11699:
11694:
11693:
11689:
11679:
11677:
11672:
11671:
11667:
11654:
11653:
11649:
11639:
11637:
11632:
11631:
11627:
11617:
11615:
11610:
11609:
11605:
11595:
11593:
11583:
11579:
11569:
11567:
11559:
11558:
11554:
11544:
11542:
11541:(in Portuguese)
11533:
11532:
11523:
11513:
11511:
11503:
11502:
11493:
11485:
11481:
11473:
11469:
11468:
11461:
11453:
11449:
11441:
11437:
11429:
11425:
11417:
11413:
11402:"Change in VAT"
11400:
11399:
11395:
11389:Wayback Machine
11380:
11376:
11368:
11364:
11354:
11352:
11348:
11341:
11337:
11336:
11329:
11319:
11317:
11313:
11306:
11302:
11301:
11297:
11287:
11285:
11277:
11276:
11272:
11262:
11260:
11255:
11254:
11209:
11196:
11195:
11191:
11181:
11179:
11169:
11165:
11156:
11154:
11144:
11140:
11130:
11128:
11124:
11123:
11119:
11114:Wayback Machine
11101:
11097:
11084:
11082:
11073:
11072:
11068:
11058:
11056:
11047:
11043:
11033:
11031:
11027:
11023:
11022:
11018:
11004:
11002:
10995:
10991:
10974:
10973:
10969:
10956:
10955:
10951:
10941:
10939:
10928:
10924:
10907:
10906:
10902:
10897:
10893:
10888:
10884:
10879:
10875:
10865:
10863:
10854:
10853:
10846:
10836:
10834:
10823:
10819:
10809:
10807:
10799:
10798:
10794:
10786:
10780:
10779:
10775:
10759:
10758:
10754:
10745:
10744:
10740:
10730:
10728:
10720:
10719:
10715:
10705:
10703:
10698:
10697:
10693:
10683:
10681:
10676:
10675:
10671:
10661:
10659:
10646:
10645:
10641:
10629:
10625:
10624:
10620:
10611:
10610:
10606:
10596:
10594:
10586:
10585:
10581:
10573:
10569:
10568:
10564:
10554:
10552:
10544:
10543:
10539:
10526:
10525:
10521:
10511:
10509:
10494:
10493:
10489:
10479:
10477:
10469:
10468:
10464:
10431:
10424:
10416:
10412:
10402:
10400:
10386:
10382:
10369:
10368:
10364:
10358:Wayback Machine
10349:
10345:
10338:
10334:
10326:
10322:
10313:
10312:
10308:
10301:
10297:
10284:
10283:
10279:
10266:
10265:
10261:
10253:
10247:
10243:
10228:
10224:
10201:
10197:
10187:
10185:
10175:
10171:
10170:
10166:
10161:
10157:
10147:
10145:
10136:
10135:
10131:
10121:
10119:
10110:
10109:
10105:
10095:
10093:
10084:
10083:
10079:
10071:
10067:
10057:
10055:
10046:
10045:
10041:
10031:
10029:
10019:
10015:
10005:
10003:
9995:
9994:
9990:
9980:
9978:
9970:
9969:
9965:
9955:
9953:
9945:
9944:
9940:
9930:
9928:
9920:
9919:
9915:
9905:
9903:
9895:
9894:
9890:
9880:
9878:
9869:
9868:
9864:
9854:
9852:
9845:
9841:
9840:
9836:
9826:
9824:
9817:
9813:
9812:
9808:
9795:
9794:
9790:
9776:
9772:
9771:
9767:
9753:
9749:
9748:
9744:
9734:
9732:
9725:
9721:
9720:
9713:
9699:
9695:
9694:
9690:
9683:
9679:
9671:
9667:
9654:
9653:
9646:
9606:
9600:
9596:
9586:
9584:
9570:
9566:
9556:
9554:
9550:
9539:
9535:
9534:
9527:
9517:
9515:
9505:
9501:
9491:
9489:
9484:
9483:
9479:
9464:
9460:
9450:
9448:
9441:
9437:
9436:
9432:
9424:
9420:
9419:
9415:
9406:
9405:
9401:
9391:
9389:
9380:
9379:
9372:
9366:The Independent
9359:
9355:
9346:
9345:
9341:
9327:
9321:
9317:
9307:
9305:
9298:
9294:
9293:
9289:
9280:
9276:
9261:
9257:
9231:
9227:
9226:
9222:
9212:
9210:
9205:
9204:
9197:
9187:
9185:
9175:
9171:
9134:
9130:
9108:
9104:
9094:
9092:
9088:
9077:
9073:Beram, Philip.
9071:
9062:
9052:
9050:
9047:Tax Policy Blog
9039:
9030:
9020:
9018:
9014:
9003:
8997:
8988:
8978:
8976:
8974:
8954:
8950:
8937:
8935:
8918:
8917:
8913:
8890:
8883:
8873:
8871:
8860:
8856:
8846:
8844:
8834:
8812:
8811:
8804:
8799:
8764:Progressive tax
8714:
8696:
8694:
8680:
8678:
8657:
8655:
8641:
8639:
8625:
8623:
8609:
8607:
8593:
8591:
8577:
8575:
8561:
8559:
8545:
8543:
8529:
8527:
8513:
8511:
8497:
8495:
8481:
8479:
8465:
8463:
8449:
8447:
8433:
8431:
8417:
8415:
8401:
8399:
8385:
8383:
8369:
8367:
8353:
8351:
8337:
8335:
8321:
8319:
8305:
8303:
8289:
8287:
8273:
8271:
8255:
8253:
8236:
8234:
8218:
8216:
8202:
8200:
8186:
8184:
8170:
8168:
8160:Cayman Islands
8154:
8152:
8138:
8136:
8122:
8120:
8106:
8104:
8090:
8088:
8074:
8072:
8058:
8056:
8040:
8038:
8022:
8017:
8016:
8007:
8003:
7997:
7993:
7988:
7984:
7978:
7974:
7969:
7965:
7960:
7956:
7951:
7947:
7939:independent as
7930:
7926:
7920:
7916:
7911:
7907:
7884:
7882:
7863:
7861:
7838:
7836:
7813:
7811:
7792:
7790:
7771:
7769:
7746:
7744:
7736:Value Added Tax
7684:
7677:United Kingdom
7671:
7669:
7650:
7648:
7620:
7618:
7599:
7597:
7578:
7576:
7553:
7551:
7528:
7526:
7506:
7504:
7485:
7483:
7464:
7462:
7455:Value Added Tax
7438:
7436:
7417:
7415:
7396:
7394:
7375:
7373:
7338:
7336:
7317:
7315:
7291:
7289:
7245:
7243:
7215:
7213:
7188:
7186:
7167:
7165:
7146:
7144:
7117:
7115:
7096:
7094:
7075:
7073:
7054:
7052:
7033:
7031:
7025:Value Added Tax
7009:
7007:
7001:Value Added Tax
6984:
6982:
6955:
6953:
6934:
6932:
6915:
6902:
6900:
6874:
6872:
6849:
6847:
6828:
6826:
6803:
6801:
6795:Value Added Tax
6779:
6777:
6755:
6753:
6730:
6728:
6717:meirverdiavgift
6696:
6694:
6667:
6665:
6646:
6644:
6625:
6623:
6604:
6602:
6583:
6581:
6556:
6554:
6531:
6529:
6523:Value Added Tax
6506:
6504:
6485:
6483:
6461:
6459:
6436:
6434:
6411:
6409:
6386:
6384:
6361:
6359:
6336:
6334:
6328:Value Added Tax
6312:
6310:
6291:
6289:
6270:
6268:
6244:
6242:
6229:
6208:
6206:
6187:
6185:
6166:
6164:
6141:
6139:
6120:
6118:
6096:
6094:
6075:
6073:
6054:
6052:
6033:
6031:
6025:Value Added Tax
6022:
6003:
6001:
5979:
5977:
5954:
5952:
5938:
5930:8% (groceries)
5918:
5916:
5897:
5895:
5876:
5874:
5847:
5845:
5826:
5824:
5817:Value Added Tax
5801:
5799:
5776:
5774:
5768:Value Added Tax
5751:
5749:
5717:
5715:
5696:
5694:
5675:
5673:
5667:Value Added Tax
5650:
5648:
5629:
5627:
5608:
5606:
5584:
5582:
5563:
5561:
5542:
5540:
5516:
5514:
5495:
5493:
5474:
5472:
5466:Value Added Tax
5449:
5447:
5441:Meirvirðisgjald
5425:
5423:
5402:
5400:
5381:
5379:
5356:
5354:
5332:
5330:
5307:
5305:
5282:
5280:
5261:
5259:
5240:
5238:
5219:
5217:
5195:
5193:
5173:
5171:
5149:
5147:
5128:
5126:
5107:
5105:
5086:
5084:
5073:
5066:
5044:
5042:
5023:
5021:
5002:
5000:
4981:
4979:
4960:
4958:
4949:
4944:
4925:
4923:
4904:
4902:
4880:
4878:
4856:
4854:
4835:
4833:
4814:
4812:
4789:
4787:
4768:
4766:
4760:
4744:
4742:
4722:
4720:
4699:
4697:
4674:
4672:
4644:
4642:
4636:
4618:
4616:
4593:
4591:
4572:
4570:
4550:
4548:
4525:
4523:
4503:
4501:
4478:
4476:
4457:
4424:
4422:
4416:
4411:
4406:
4384:
4371:
4369:
4340:
4338:
4309:
4307:
4278:
4276:
4264:
4249:
4236:
4234:
4205:
4203:
4171:
4169:
4163:
4158:
4136:
4134:
4128:
4126:
4121:
4119:
4097:
4095:
4066:
4064:
4035:
4033:
4000:
3998:
3992:
3987:
3965:
3963:
3934:
3932:
3920:
3912:
3899:
3897:
3864:
3862:
3833:
3831:
3825:
3820:
3798:
3796:
3767:
3765:
3739:
3737:
3710:Czech Republic
3704:
3702:
3673:
3671:
3642:
3640:
3611:
3609:
3604:MehrwertSteuer
3603:
3601:
3596:
3594:
3572:
3570:
3558:
3539:
3537:
3507:
3502:
3497:
3464:
3450:
3423:
3388:
3382:
3374:
3368:
3363:
3362:
3354:
3346:
3338:
3330:
3324:
3319:
3318:
3275:value added tax
3270:
3262:
3256:
3251:
3250:
3183:
3175:
3170:
3169:
3120:
3112:
3104:
3099:
3098:
3095:value added tax
3084:
3076:
3067:
3061:
3052:
3044:
3017:Svalbard Treaty
2851:meirvirðisgjald
2815:) (abbreviated
2808:meirverdiavgift
2777:
2770:
2765:
2764:
2739:consumption tax
2731:
2723:
2718:
2717:
2702:Value Added Tax
2699:
2691:
2675:
2670:
2669:
2662:Pakatan Harapan
2643:
2635:
2623:
2617:
2612:
2611:
2586:
2578:
2573:
2572:
2550:
2542:
2537:
2536:
2512:
2504:
2480:
2474:
2458:
2452:
2420:
2414:
2394:
2385:
2379:
2370:
2302:
2294:Main articles:
2292:
2283:
2277:
2264:
2258:
2242:
2236:
2223:
2217:
2204:
2198:
2191:
2187:
2185:
2181:
2179:
2175:
2173:
2169:
2167:
2163:
2161:
2157:
2149:
2105:
2103:Trade criticism
2097:
2089:
2080:
2053:
2044:
2042:Deadweight loss
2016:
2003:
1984:
1926:
1924:Value-added tax
1893:10% sales tax:
1891:
1869:Without any tax
1863:
1858:
1837:
1824:
1809:
1781:
1763:members of the
1733:value-added tax
1725:
1687:
1685:
1673:
1666:
1665:
1352:
1342:
1341:
1297:Fiscus Judaicus
1272:
1262:
1261:
1220:Advocacy groups
1173:
1165:
1164:
1155:Trade agreement
1150:Free-trade zone
1108:
1098:
1097:
1035:
1015:
1005:
1004:
665:
655:
654:
626:Paradise Papers
467:Debtors' prison
426:
416:
415:
386:Tax preparation
346:Revenue service
341:
331:
330:
242:
232:
231:
212:Double taxation
207:Tax withholding
202:Tax competition
120:Non-tax revenue
100:
59:
55:
53:
49:
39:
28:
23:
22:
15:
12:
11:
5:
12420:
12410:
12409:
12404:
12390:
12389:
12387:
12371:
12370:External links
12368:
12367:
12366:
12359:
12358:
12355:
12352:
12345:
12342:
12341:. Paris: OECD.
12335:
12324:
12317:
12307:
12304:
12301:
12298:
12295:
12292:
12289:
12286:
12265:
12263:
12260:
12257:
12256:
12234:
12209:
12198:. 23 June 2010
12183:
12162:
12137:
12119:
12107:
12086:
12074:
12053:
12027:
12001:
11979:
11954:
11935:
11905:
11886:
11872:
11844:
11818:
11792:
11767:
11735:
11709:
11687:
11665:
11647:
11625:
11603:
11577:
11552:
11521:
11491:
11479:
11476:. 6 June 2023.
11459:
11447:
11435:
11423:
11411:
11393:
11374:
11362:
11327:
11295:
11270:
11207:
11189:
11163:
11138:
11117:
11095:
11066:
11041:
11016:
10989:
10967:
10949:
10922:
10900:
10891:
10882:
10873:
10844:
10817:
10792:
10773:
10752:
10738:
10713:
10691:
10669:
10639:
10618:
10613:"Rates of VAT"
10604:
10592:Inland Revenue
10579:
10562:
10550:Inland Revenue
10537:
10519:
10487:
10462:
10422:
10410:
10397:Bloomberg News
10394:. Technology.
10380:
10375:Zipy 2020-7-29
10362:
10343:
10332:
10320:
10306:
10295:
10277:
10274:. 11 May 2020.
10259:
10241:
10222:
10195:
10164:
10155:
10129:
10103:
10077:
10065:
10039:
10013:
9988:
9963:
9951:www.bra.gov.bb
9938:
9913:
9888:
9862:
9834:
9806:
9788:
9765:
9742:
9711:
9688:
9677:
9665:
9644:
9617:(4): 469–489.
9594:
9583:. Bloomberg LP
9564:
9525:
9499:
9477:
9458:
9430:
9413:
9399:
9370:
9353:
9339:
9315:
9287:
9274:
9269:Tax Foundation
9255:
9220:
9195:
9169:
9148:(1): 107–132.
9128:
9114:. World Bank.
9102:
9060:
9028:
8986:
8972:
8959:The Modern VAT
8948:
8911:
8900:(4): 797–813.
8881:
8854:
8832:
8801:
8800:
8798:
8795:
8794:
8793:
8782:
8781:
8776:
8771:
8766:
8761:
8755:
8753:Land value tax
8750:
8745:
8740:
8735:
8730:
8725:
8720:
8713:
8710:
8707:
8706:
8703:
8691:
8690:
8687:
8675:
8674:
8664:
8663:United States
8652:
8651:
8648:
8636:
8635:
8632:
8620:
8619:
8616:
8604:
8603:
8600:
8588:
8587:
8584:
8572:
8571:
8568:
8556:
8555:
8552:
8540:
8539:
8536:
8524:
8523:
8520:
8508:
8507:
8504:
8492:
8491:
8488:
8476:
8475:
8472:
8460:
8459:
8456:
8444:
8443:
8440:
8428:
8427:
8424:
8412:
8411:
8408:
8396:
8395:
8392:
8380:
8379:
8376:
8364:
8363:
8360:
8348:
8347:
8344:
8332:
8331:
8328:
8316:
8315:
8312:
8300:
8299:
8296:
8284:
8283:
8280:
8268:
8267:
8262:
8250:
8249:
8243:
8231:
8230:
8225:
8213:
8212:
8209:
8197:
8196:
8193:
8181:
8180:
8177:
8165:
8164:
8161:
8149:
8148:
8145:
8133:
8132:
8129:
8117:
8116:
8113:
8101:
8100:
8097:
8085:
8084:
8081:
8069:
8068:
8065:
8053:
8052:
8047:
8035:
8034:
8031:
8021:
8018:
8015:
8014:
8001:
7991:
7982:
7972:
7963:
7954:
7945:
7924:
7914:
7904:
7903:
7900:
7899:
7896:
7894:
7891:
7879:
7878:
7875:
7873:
7870:
7858:
7857:
7851:
7848:
7845:
7833:
7832:
7826:
7823:
7820:
7808:
7807:
7804:
7802:
7799:
7787:
7786:
7783:
7781:
7778:
7766:
7765:
7759:
7756:
7753:
7741:
7740:
7730:
7727:medical supply
7700:
7678:
7666:
7665:
7662:
7660:
7657:
7645:
7644:
7633:
7630:
7627:
7615:
7614:
7611:
7609:
7606:
7594:
7593:
7590:
7588:
7585:
7573:
7572:
7566:
7563:
7560:
7548:
7547:
7540:
7538:
7535:
7523:
7522:
7519:
7516:
7513:
7501:
7500:
7497:
7495:
7492:
7480:
7479:
7476:
7474:
7471:
7459:
7458:
7451:
7448:
7445:
7433:
7432:
7429:
7427:
7424:
7412:
7411:
7408:
7406:
7403:
7391:
7390:
7387:
7385:
7382:
7370:
7369:
7355:Mehrwertsteuer
7351:
7348:
7345:
7333:
7332:
7329:
7327:
7324:
7312:
7311:
7304:
7301:
7298:
7286:
7285:
7258:
7255:
7252:
7240:
7239:
7229:
7225:
7222:
7210:
7209:
7201:
7198:
7195:
7183:
7182:
7179:
7177:
7174:
7162:
7161:
7158:
7156:
7153:
7141:
7140:
7130:
7127:
7124:
7112:
7111:
7108:
7106:
7103:
7091:
7090:
7087:
7085:
7082:
7070:
7069:
7066:
7064:
7061:
7049:
7048:
7045:
7043:
7040:
7028:
7027:
7021:
7019:
7016:
7004:
7003:
6997:
6994:
6991:
6979:
6978:
6968:
6965:
6962:
6950:
6949:
6946:
6944:
6941:
6929:
6928:
6918:
6912:
6909:
6897:
6896:
6886:
6884:
6881:
6869:
6868:
6862:
6859:
6856:
6844:
6843:
6840:
6838:
6835:
6823:
6822:
6816:
6813:
6810:
6798:
6797:
6791:
6789:
6786:
6774:
6773:
6767:
6765:
6762:
6750:
6749:
6743:
6740:
6737:
6725:
6724:
6713:Merverdiavgift
6709:
6706:
6703:
6691:
6690:
6680:
6677:
6674:
6662:
6661:
6658:
6656:
6653:
6641:
6640:
6637:
6635:
6632:
6620:
6619:
6616:
6614:
6611:
6599:
6598:
6595:
6593:
6590:
6578:
6577:
6569:
6566:
6563:
6551:
6550:
6544:
6541:
6538:
6526:
6525:
6519:
6516:
6513:
6501:
6500:
6497:
6495:
6492:
6480:
6479:
6473:
6471:
6468:
6456:
6455:
6449:
6446:
6443:
6431:
6430:
6424:
6421:
6418:
6406:
6405:
6399:
6396:
6393:
6381:
6380:
6374:
6371:
6368:
6356:
6355:
6349:
6346:
6343:
6331:
6330:
6324:
6322:
6319:
6307:
6306:
6303:
6301:
6298:
6286:
6285:
6282:
6280:
6277:
6265:
6264:
6257:
6254:
6251:
6239:
6238:
6222:
6218:
6215:
6203:
6202:
6199:
6197:
6194:
6182:
6181:
6178:
6176:
6173:
6161:
6160:
6158:Mehrwertsteuer
6154:
6151:
6148:
6147:Liechtenstein
6136:
6135:
6132:
6130:
6127:
6115:
6114:
6108:
6106:
6103:
6091:
6090:
6087:
6085:
6082:
6070:
6069:
6066:
6064:
6061:
6049:
6048:
6045:
6043:
6040:
6028:
6027:
6015:
6013:
6010:
5998:
5997:
5991:
5989:
5986:
5974:
5973:
5967:
5964:
5961:
5949:
5948:
5931:
5928:
5925:
5913:
5912:
5909:
5907:
5904:
5892:
5891:
5888:
5886:
5883:
5871:
5870:
5864:
5861:
5854:
5842:
5841:
5838:
5836:
5833:
5821:
5820:
5813:
5811:
5808:
5796:
5795:
5789:
5786:
5783:
5771:
5770:
5764:
5761:
5758:
5746:
5745:
5730:
5727:
5724:
5712:
5711:
5708:
5706:
5703:
5691:
5690:
5687:
5685:
5682:
5670:
5669:
5663:
5660:
5657:
5645:
5644:
5641:
5639:
5636:
5635:Guinea-Bissau
5624:
5623:
5620:
5618:
5615:
5603:
5602:
5596:
5594:
5591:
5579:
5578:
5575:
5573:
5570:
5558:
5557:
5554:
5552:
5549:
5537:
5536:
5529:
5526:
5523:
5511:
5510:
5507:
5505:
5502:
5490:
5489:
5486:
5484:
5481:
5469:
5468:
5462:
5459:
5456:
5444:
5443:
5437:
5435:
5432:
5431:Faroe Islands
5420:
5419:
5414:
5412:
5409:
5397:
5396:
5393:
5391:
5388:
5376:
5375:
5368:
5366:
5363:
5351:
5350:
5344:
5342:
5339:
5327:
5326:
5320:
5317:
5314:
5302:
5301:
5295:
5292:
5289:
5277:
5276:
5273:
5271:
5268:
5256:
5255:
5252:
5250:
5247:
5235:
5234:
5231:
5229:
5226:
5214:
5213:
5207:
5205:
5202:
5190:
5189:
5186:
5183:
5180:
5168:
5167:
5161:
5159:
5156:
5144:
5143:
5140:
5138:
5135:
5123:
5122:
5119:
5117:
5114:
5102:
5101:
5098:
5096:
5093:
5081:
5080:
5058:
5054:
5051:
5039:
5038:
5035:
5033:
5030:
5018:
5017:
5014:
5012:
5009:
4997:
4996:
4993:
4991:
4988:
4976:
4975:
4972:
4970:
4967:
4955:
4954:
4938:
4935:
4932:
4920:
4919:
4916:
4914:
4911:
4899:
4898:
4892:
4890:
4887:
4875:
4874:
4868:
4866:
4863:
4851:
4850:
4847:
4845:
4842:
4830:
4829:
4826:
4824:
4821:
4809:
4808:
4802:
4799:
4796:
4784:
4783:
4780:
4778:
4775:
4763:
4762:
4757:
4754:
4751:
4739:
4738:
4735:
4732:
4729:
4717:
4716:
4713:
4709:
4706:
4694:
4693:
4687:
4684:
4681:
4669:
4668:
4660:
4654:
4651:
4639:
4638:
4631:
4628:
4625:
4613:
4612:
4606:
4603:
4600:
4588:
4587:
4584:
4582:
4579:
4567:
4566:
4563:
4560:
4557:
4545:
4544:
4538:
4535:
4532:
4520:
4519:
4516:
4513:
4510:
4498:
4497:
4491:
4488:
4485:
4473:
4472:
4469:
4466:
4463:
4456:
4453:
4450:
4449:
4446:
4443:
4437:
4431:
4419:
4418:
4413:
4408:
4396:
4387:Canary Islands
4378:
4366:
4365:
4362:
4359:
4353:
4347:
4335:
4334:
4331:
4328:
4322:
4316:
4304:
4303:
4300:
4297:
4291:
4285:
4273:
4272:
4269:
4266:
4258:
4243:
4231:
4230:
4227:
4224:
4223:% or 5% or 0%
4218:
4212:
4200:
4199:
4196:
4193:
4184:
4178:
4166:
4165:
4160:
4155:
4154:% or 5% or 0%
4149:
4143:
4131:
4130:
4123:
4116:
4110:
4104:
4092:
4091:
4088:
4085:
4079:
4073:
4061:
4060:
4057:
4054:
4048:
4042:
4030:
4029:
4026:
4023:
4017:
4007:
3995:
3994:
3989:
3984:
3978:
3972:
3960:
3959:
3956:
3953:
3947:
3941:
3929:
3928:
3925:
3922:
3914:
3906:
3894:
3893:
3890:
3887:
3881:
3871:
3859:
3858:
3855:
3852:
3846:
3840:
3828:
3827:
3822:
3817:
3811:
3805:
3793:
3792:
3789:
3786:
3780:
3774:
3762:
3761:
3758:
3755:
3752:
3746:
3734:
3733:
3730:
3727:
3717:
3711:
3699:
3698:
3695:
3692:
3686:
3680:
3668:
3667:
3664:
3661:
3655:
3649:
3637:
3636:
3633:
3630:
3624:
3618:
3606:
3605:
3598:
3591:
3585:
3579:
3567:
3566:
3563:
3560:
3552:
3546:
3534:
3533:
3530:
3527:
3524:
3521:
3506:
3503:
3501:
3498:
3463:
3460:
3449:
3446:
3422:
3419:
3381:
3378:
3367:
3366:United Kingdom
3364:
3355:
3347:
3345:
3342:
3340:VAT is 12.5%.
3337:
3334:
3326:Main article:
3323:
3320:
3308:
3307:
3304:
3301:
3298:
3295:
3292:
3289:
3286:
3271:
3263:
3255:
3252:
3247:
3246:
3243:
3240:
3236:
3235:
3232:
3229:
3225:
3224:
3221:
3218:
3214:
3213:
3210:
3207:
3203:
3202:
3199:
3196:
3184:
3176:
3174:
3171:
3159:
3158:
3155:
3152:
3149:
3146:
3143:
3140:
3133:European Union
3121:
3113:
3111:
3108:
3103:
3100:
3085:
3077:
3075:
3072:
3060:
3057:
3051:
3048:
3043:
3040:
2979:
2978:
2975:
2972:
2968:
2967:
2964:
2961:
2957:
2956:
2953:
2950:
2946:
2945:
2942:
2939:
2935:
2934:
2931:
2928:
2924:
2923:
2920:
2917:
2913:
2912:
2909:
2906:
2902:
2901:
2898:
2895:
2891:
2890:
2887:
2882:
2857:) or Finnish:
2799:merverdiavgift
2785:merværdiafgift
2769:
2766:
2732:
2724:
2722:
2719:
2700:
2692:
2690:
2687:
2674:
2671:
2644:
2636:
2634:
2631:
2616:
2613:
2587:
2579:
2577:
2574:
2551:
2543:
2541:
2538:
2534:
2533:
2530:
2527:
2513:
2505:
2503:
2500:
2473:
2470:
2454:Main article:
2451:
2448:
2416:Main article:
2413:
2412:European Union
2410:
2393:
2392:Czech Republic
2390:
2381:Main article:
2378:
2375:
2369:
2366:
2291:
2288:
2279:Main article:
2276:
2273:
2260:Main article:
2257:
2254:
2238:Main article:
2235:
2232:
2219:Main article:
2216:
2213:
2200:Main article:
2197:
2194:
2186:
2180:
2174:
2168:
2162:
2156:
2148:
2145:
2104:
2101:
2096:
2093:
2088:
2085:
2079:
2076:
2064:carousel fraud
2052:
2049:
2043:
2040:
2020:regressive tax
2015:
2012:
2002:
1999:
1991:economic model
1983:
1980:
1971:
1970:
1959:
1955:
1948:
1941:
1935:With a 10% VAT
1925:
1922:
1913:
1912:
1909:
1906:
1890:
1887:
1886:
1885:
1882:
1879:
1862:
1859:
1857:
1854:
1836:
1833:
1823:
1820:
1808:
1807:Implementation
1805:
1780:
1777:
1727:
1726:
1724:
1723:
1716:
1709:
1701:
1698:
1697:
1696:
1695:
1683:
1668:
1667:
1662:
1661:
1660:
1659:
1654:
1649:
1647:United Kingdom
1644:
1639:
1634:
1629:
1624:
1619:
1614:
1609:
1604:
1599:
1594:
1589:
1584:
1579:
1574:
1569:
1564:
1559:
1554:
1549:
1544:
1539:
1534:
1529:
1524:
1519:
1514:
1509:
1504:
1499:
1494:
1489:
1484:
1479:
1474:
1469:
1464:
1459:
1454:
1449:
1444:
1439:
1434:
1429:
1424:
1419:
1414:
1409:
1404:
1399:
1394:
1386:
1385:
1381:
1380:
1379:
1378:
1373:
1368:
1360:
1359:
1353:
1348:
1347:
1344:
1343:
1340:
1339:
1334:
1329:
1324:
1319:
1314:
1309:
1304:
1299:
1294:
1289:
1284:
1279:
1273:
1268:
1267:
1264:
1263:
1258:
1257:
1256:
1255:
1249:
1243:
1240:Tax Foundation
1237:
1231:
1222:
1221:
1217:
1216:
1215:
1214:
1212:Gabriel Zucman
1209:
1204:
1199:
1194:
1189:
1187:Mihir A. Desai
1181:
1180:
1174:
1171:
1170:
1167:
1166:
1163:
1162:
1157:
1152:
1147:
1142:
1137:
1136:
1135:
1130:
1120:
1115:
1109:
1104:
1103:
1100:
1099:
1096:
1095:
1090:
1085:
1080:
1075:
1070:
1065:
1060:
1055:
1050:
1048:Robin Hood tax
1045:
1040:
1032:
1027:
1022:
1016:
1011:
1010:
1007:
1006:
1003:
1002:
997:
992:
987:
985:Excess profits
982:
977:
976:
975:
970:
965:
956:
951:
937:
932:
927:
922:
917:
912:
907:
902:
897:
892:
887:
882:
877:
872:
870:Gross receipts
867:
862:
857:
852:
851:
850:
845:
840:
835:
830:
825:
820:
810:
809:
808:
803:
798:
793:
788:
783:
778:
768:
763:
762:
761:
756:
751:
746:
741:
736:
731:
721:
720:
719:
709:
708:
707:
702:
697:
687:
682:
677:
672:
666:
661:
660:
657:
656:
651:
650:
649:
648:
643:
638:
633:
628:
623:
621:Offshore Leaks
618:
613:
608:
607:
606:
601:
586:
585:
584:Major examples
581:
580:
579:
578:
573:
568:
563:
558:
552:
547:
539:
538:
534:
533:
532:
531:
526:
521:
519:Dutch Sandwich
516:
511:
505:
500:
492:
491:
487:
486:
485:
484:
479:
474:
469:
464:
459:
457:Tax resistance
454:
449:
448:
447:
434:
433:
427:
422:
421:
418:
417:
414:
413:
408:
403:
398:
393:
388:
383:
378:
373:
368:
363:
361:Taxable income
358:
356:Tax assessment
353:
348:
342:
337:
336:
333:
332:
327:
326:
325:
324:
319:
314:
309:
304:
296:
295:
291:
290:
289:
288:
283:
278:
273:
268:
263:
258:
250:
249:
248:General Theory
243:
238:
237:
234:
233:
230:
229:
224:
219:
217:Representation
214:
209:
204:
199:
194:
189:
184:
179:
174:
169:
164:
159:
154:
149:
144:
139:
138:
137:
127:
122:
117:
112:
107:
101:
96:
95:
92:
91:
84:
83:
75:
74:
68:
67:
54:
48:
26:
9:
6:
4:
3:
2:
12419:
12408:
12405:
12403:
12400:
12399:
12397:
12388:
12386:at Wiktionary
12385:
12384:
12378:
12374:
12373:
12365:
12362:
12361:
12356:
12353:
12350:
12346:
12343:
12340:
12336:
12333:
12329:
12325:
12322:
12318:
12316:
12312:
12308:
12305:
12302:
12299:
12296:
12293:
12290:
12287:
12275:
12271:
12267:
12266:
12244:
12238:
12223:
12219:
12213:
12197:
12193:
12187:
12179:
12175:
12169:
12167:
12151:
12147:
12141:
12133:
12129:
12123:
12116:
12111:
12096:
12090:
12083:
12078:
12063:
12057:
12041:
12037:
12031:
12015:
12011:
12005:
11989:
11983:
11968:
11964:
11958:
11950:
11946:
11939:
11923:
11919:
11915:
11909:
11902:
11898:
11895:
11890:
11882:
11876:
11860:
11859:
11854:
11848:
11833:. 30 May 2014
11832:
11828:
11822:
11807:. 5 June 2015
11806:
11802:
11796:
11781:
11777:
11771:
11755:
11751:
11750:
11749:La Vanguardia
11745:
11739:
11723:
11719:
11713:
11697:
11691:
11675:
11669:
11661:
11657:
11651:
11635:
11629:
11613:
11607:
11592:
11588:
11581:
11566:
11562:
11556:
11540:
11536:
11530:
11528:
11526:
11510:
11506:
11500:
11498:
11496:
11488:
11483:
11472:
11466:
11464:
11456:
11451:
11444:
11439:
11432:
11427:
11420:
11415:
11407:
11403:
11397:
11390:
11386:
11383:
11378:
11371:
11366:
11347:
11340:
11334:
11332:
11312:
11305:
11299:
11284:
11280:
11274:
11258:
11252:
11250:
11248:
11246:
11244:
11242:
11240:
11238:
11236:
11234:
11232:
11230:
11228:
11226:
11224:
11222:
11220:
11218:
11216:
11214:
11212:
11203:
11199:
11193:
11178:
11174:
11167:
11153:
11149:
11142:
11127:
11121:
11115:
11111:
11108:
11104:
11099:
11092:
11080:
11079:Bloomberg BNA
11076:
11070:
11055:
11052:
11045:
11026:
11020:
11013:
11000:
10993:
10986:
10982:
10977:
10971:
10963:
10959:
10953:
10937:
10933:
10926:
10918:
10914:
10911:(in German).
10910:
10904:
10895:
10886:
10877:
10861:
10857:
10851:
10849:
10832:
10831:Podnikajte.sk
10828:
10821:
10806:
10802:
10796:
10785:
10784:
10777:
10770:
10766:
10762:
10756:
10748:
10742:
10727:
10723:
10717:
10701:
10695:
10679:
10673:
10657:
10653:
10649:
10643:
10635:
10628:
10622:
10614:
10608:
10593:
10589:
10588:"What GST is"
10583:
10572:
10566:
10551:
10547:
10541:
10533:
10529:
10523:
10508:. 16 May 2018
10507:
10503:
10502:
10497:
10491:
10476:
10472:
10466:
10458:
10454:
10449:
10444:
10440:
10436:
10429:
10427:
10419:
10414:
10399:
10398:
10392:
10384:
10376:
10372:
10366:
10359:
10355:
10352:
10347:
10341:
10336:
10329:
10324:
10316:
10310:
10304:
10299:
10291:
10287:
10281:
10273:
10269:
10263:
10252:
10245:
10237:
10233:
10226:
10218:
10214:
10210:
10206:
10199:
10183:
10182:
10174:
10168:
10159:
10143:
10139:
10133:
10117:
10113:
10107:
10091:
10087:
10081:
10074:
10069:
10053:
10049:
10043:
10028:
10024:
10017:
10002:
9998:
9992:
9977:
9973:
9967:
9952:
9948:
9942:
9927:
9923:
9917:
9902:
9898:
9892:
9876:
9872:
9866:
9851:
9844:
9838:
9823:
9816:
9810:
9802:
9798:
9792:
9784:
9783:
9775:
9769:
9761:
9760:
9752:
9746:
9731:
9724:
9718:
9716:
9707:
9706:
9698:
9692:
9686:
9681:
9675:
9669:
9661:
9657:
9651:
9649:
9640:
9636:
9632:
9628:
9624:
9620:
9616:
9612:
9605:
9598:
9582:
9581:BloombergView
9578:
9574:
9568:
9549:
9545:
9538:
9532:
9530:
9514:
9510:
9503:
9488:. Amtacdc.org
9487:
9481:
9473:
9469:
9462:
9447:
9440:
9434:
9423:
9417:
9409:
9403:
9387:
9383:
9377:
9375:
9367:
9363:
9357:
9349:
9343:
9335:
9334:
9326:
9319:
9304:
9297:
9291:
9284:
9278:
9270:
9266:
9259:
9251:
9247:
9242:
9237:
9230:
9224:
9208:
9202:
9200:
9184:
9180:
9173:
9165:
9161:
9156:
9151:
9147:
9143:
9139:
9132:
9125:
9121:
9117:
9113:
9106:
9087:
9083:
9076:
9069:
9067:
9065:
9048:
9044:
9037:
9035:
9033:
9013:
9009:
9002:
8995:
8993:
8991:
8975:
8969:
8965:
8961:
8960:
8952:
8945:
8933:
8929:
8926:(in French).
8925:
8921:
8915:
8907:
8903:
8899:
8895:
8888:
8886:
8869:
8865:
8858:
8843:
8839:
8835:
8829:
8825:
8821:
8817:
8816:
8809:
8807:
8802:
8792:
8789:
8788:
8787:
8786:
8780:
8777:
8775:
8772:
8770:
8767:
8765:
8762:
8759:
8756:
8754:
8751:
8749:
8746:
8744:
8741:
8739:
8736:
8734:
8731:
8729:
8726:
8724:
8721:
8719:
8716:
8715:
8693:
8692:
8686:Vatican City
8677:
8676:
8672:
8668:
8665:
8654:
8653:
8638:
8637:
8633:
8622:
8621:
8606:
8605:
8590:
8589:
8574:
8573:
8558:
8557:
8553:
8542:
8541:
8526:
8525:
8510:
8509:
8494:
8493:
8478:
8477:
8473:
8462:
8461:
8457:
8446:
8445:
8430:
8429:
8414:
8413:
8398:
8397:
8393:
8382:
8381:
8366:
8365:
8350:
8349:
8334:
8333:
8329:
8318:
8317:
8302:
8301:
8297:
8286:
8285:
8270:
8269:
8266:
8263:
8252:
8251:
8248:
8244:
8233:
8232:
8229:
8226:
8215:
8214:
8210:
8199:
8198:
8194:
8183:
8182:
8167:
8166:
8162:
8151:
8150:
8135:
8134:
8130:
8119:
8118:
8114:
8103:
8102:
8098:
8087:
8086:
8082:
8071:
8070:
8066:
8055:
8054:
8051:
8048:
8037:
8036:
8032:
8029:
8028:
8025:
8011:
8005:
7995:
7986:
7976:
7967:
7958:
7949:
7942:
7938:
7934:
7928:
7918:
7909:
7905:
7897:
7895:
7892:
7881:
7880:
7876:
7874:
7871:
7860:
7859:
7856:
7852:
7849:
7846:
7835:
7834:
7831:
7827:
7824:
7821:
7810:
7809:
7805:
7803:
7800:
7789:
7788:
7784:
7782:
7779:
7768:
7767:
7764:
7760:
7757:
7754:
7743:
7742:
7739:
7737:
7731:
7728:
7724:
7720:
7716:
7715:mobility aids
7712:
7708:
7701:
7697:
7694:(not part of
7692:
7688:
7679:
7668:
7667:
7663:
7661:
7658:
7647:
7646:
7642:
7638:
7634:
7631:
7628:
7617:
7616:
7612:
7610:
7607:
7596:
7595:
7591:
7589:
7586:
7584:Turkmenistan
7575:
7574:
7571:
7567:
7564:
7561:
7550:
7549:
7545:
7541:
7539:
7536:
7525:
7524:
7520:
7517:
7514:
7503:
7502:
7498:
7496:
7493:
7482:
7481:
7477:
7475:
7472:
7461:
7460:
7456:
7452:
7449:
7446:
7435:
7434:
7430:
7428:
7425:
7414:
7413:
7409:
7407:
7404:
7393:
7392:
7388:
7386:
7383:
7372:
7371:
7368:
7364:
7360:
7356:
7352:
7349:
7346:
7335:
7334:
7330:
7328:
7325:
7314:
7313:
7309:
7305:
7302:
7299:
7288:
7287:
7277:
7267:
7263:
7259:
7256:
7253:
7242:
7241:
7238:
7234:
7230:
7226:
7223:
7221:South Africa
7212:
7211:
7208:
7207:
7202:
7199:
7196:
7185:
7184:
7180:
7178:
7175:
7173:Sierra Leone
7164:
7163:
7159:
7157:
7154:
7143:
7142:
7139:
7135:
7131:
7128:
7125:
7114:
7113:
7109:
7107:
7104:
7093:
7092:
7088:
7086:
7083:
7081:Saudi Arabia
7072:
7071:
7067:
7065:
7062:
7051:
7050:
7046:
7044:
7041:
7030:
7029:
7026:
7022:
7020:
7017:
7006:
7005:
7002:
6998:
6995:
6992:
6981:
6980:
6977:
6973:
6969:
6966:
6963:
6952:
6951:
6947:
6945:
6942:
6931:
6930:
6927:
6923:
6919:
6913:
6910:
6899:
6898:
6895:
6891:
6887:
6885:
6882:
6871:
6870:
6867:
6863:
6860:
6857:
6846:
6845:
6841:
6839:
6836:
6825:
6824:
6821:
6817:
6814:
6811:
6800:
6799:
6796:
6792:
6790:
6787:
6776:
6775:
6772:
6768:
6766:
6763:
6752:
6751:
6748:
6744:
6741:
6738:
6727:
6726:
6722:
6718:
6714:
6710:
6707:
6704:
6693:
6692:
6689:
6685:
6681:
6678:
6675:
6664:
6663:
6659:
6657:
6654:
6643:
6642:
6638:
6636:
6633:
6622:
6621:
6617:
6615:
6612:
6601:
6600:
6596:
6594:
6591:
6580:
6579:
6576:
6575:
6570:
6567:
6564:
6553:
6552:
6549:
6545:
6542:
6539:
6528:
6527:
6524:
6520:
6517:
6514:
6503:
6502:
6498:
6496:
6493:
6482:
6481:
6477:
6474:
6472:
6469:
6458:
6457:
6454:
6450:
6447:
6444:
6433:
6432:
6429:
6425:
6422:
6419:
6408:
6407:
6404:
6400:
6397:
6394:
6383:
6382:
6379:
6375:
6373:8%, 5% or 0%
6372:
6369:
6358:
6357:
6354:
6350:
6347:
6344:
6333:
6332:
6329:
6325:
6323:
6320:
6309:
6308:
6304:
6302:
6299:
6288:
6287:
6283:
6281:
6278:
6267:
6266:
6262:
6258:
6255:
6252:
6241:
6240:
6237:
6236:
6231:
6228:
6223:
6219:
6216:
6205:
6204:
6200:
6198:
6195:
6184:
6183:
6179:
6177:
6174:
6163:
6162:
6159:
6155:
6152:
6149:
6138:
6137:
6133:
6131:
6128:
6117:
6116:
6113:
6109:
6107:
6104:
6093:
6092:
6088:
6086:
6083:
6072:
6071:
6067:
6065:
6062:
6051:
6050:
6046:
6044:
6041:
6030:
6029:
6026:
6020:
6016:
6014:
6011:
6000:
5999:
5996:
5992:
5990:
5987:
5976:
5975:
5972:
5968:
5965:
5962:
5951:
5950:
5936:
5932:
5929:
5926:
5915:
5914:
5910:
5908:
5905:
5894:
5893:
5889:
5887:
5884:
5873:
5872:
5869:
5865:
5862:
5859:
5855:
5844:
5843:
5839:
5837:
5834:
5823:
5822:
5818:
5814:
5812:
5809:
5798:
5797:
5794:
5790:
5787:
5784:
5773:
5772:
5769:
5765:
5762:
5759:
5748:
5747:
5744:
5743:
5738:
5734:
5731:
5728:
5725:
5714:
5713:
5709:
5707:
5704:
5693:
5692:
5688:
5686:
5683:
5672:
5671:
5668:
5664:
5661:
5658:
5647:
5646:
5642:
5640:
5637:
5626:
5625:
5621:
5619:
5616:
5605:
5604:
5601:
5597:
5595:
5592:
5581:
5580:
5576:
5574:
5571:
5560:
5559:
5555:
5553:
5550:
5539:
5538:
5534:
5530:
5527:
5524:
5513:
5512:
5508:
5506:
5503:
5492:
5491:
5487:
5485:
5482:
5471:
5470:
5467:
5463:
5460:
5457:
5446:
5445:
5442:
5438:
5436:
5433:
5422:
5421:
5418:
5415:
5413:
5410:
5399:
5398:
5394:
5392:
5389:
5378:
5377:
5373:
5369:
5367:
5364:
5353:
5352:
5348:
5345:
5343:
5340:
5329:
5328:
5325:
5321:
5318:
5315:
5304:
5303:
5300:
5296:
5293:
5290:
5279:
5278:
5274:
5272:
5269:
5258:
5257:
5253:
5251:
5248:
5237:
5236:
5232:
5230:
5227:
5216:
5215:
5212:
5208:
5206:
5203:
5192:
5191:
5187:
5184:
5181:
5170:
5169:
5166:
5162:
5160:
5157:
5146:
5145:
5141:
5139:
5136:
5125:
5124:
5120:
5118:
5115:
5104:
5103:
5099:
5097:
5094:
5083:
5082:
5079:
5078:
5072:
5071:
5065:
5064:
5059:
5055:
5052:
5041:
5040:
5036:
5034:
5031:
5020:
5019:
5015:
5013:
5010:
4999:
4998:
4994:
4992:
4989:
4978:
4977:
4973:
4971:
4968:
4966:Burkina Faso
4957:
4956:
4953:
4948:
4943:
4940:*IPI – 20% =
4939:
4936:
4933:
4922:
4921:
4917:
4915:
4912:
4901:
4900:
4897:
4893:
4891:
4888:
4877:
4876:
4873:
4869:
4867:
4864:
4853:
4852:
4848:
4846:
4843:
4832:
4831:
4827:
4825:
4822:
4811:
4810:
4807:
4803:
4800:
4797:
4786:
4785:
4781:
4779:
4776:
4765:
4764:
4758:
4755:
4752:
4741:
4740:
4736:
4733:
4730:
4719:
4718:
4714:
4710:
4707:
4696:
4695:
4692:
4688:
4685:
4682:
4671:
4670:
4667:
4666:
4661:
4655:
4652:
4641:
4640:
4635:
4632:
4629:
4626:
4615:
4614:
4611:
4607:
4604:
4601:
4590:
4589:
4585:
4583:
4580:
4569:
4568:
4564:
4561:
4558:
4547:
4546:
4543:
4539:
4536:
4533:
4522:
4521:
4517:
4514:
4511:
4500:
4499:
4496:
4492:
4489:
4486:
4475:
4474:
4470:
4467:
4464:
4461:
4460:
4447:
4444:
4438:
4432:
4421:
4420:
4414:
4409:
4397:
4393:
4390:(not part of
4388:
4379:
4368:
4367:
4363:
4360:
4354:
4348:
4337:
4336:
4332:
4329:
4323:
4317:
4306:
4305:
4301:
4298:
4292:
4286:
4275:
4274:
4270:
4267:
4259:
4257:
4253:
4244:
4233:
4232:
4228:
4225:
4219:
4213:
4202:
4201:
4197:
4194:
4192:
4185:
4179:
4168:
4167:
4161:
4156:
4150:
4144:
4133:
4132:
4124:
4117:
4111:
4105:
4094:
4093:
4089:
4086:
4080:
4074:
4063:
4062:
4058:
4055:
4049:
4043:
4032:
4031:
4027:
4024:
4018:
4015:
4008:
3997:
3996:
3990:
3985:
3979:
3973:
3962:
3961:
3957:
3954:
3948:
3942:
3931:
3930:
3926:
3923:
3915:
3907:
3896:
3895:
3891:
3888:
3882:
3879:
3872:
3861:
3860:
3856:
3853:
3847:
3841:
3830:
3829:
3823:
3818:
3812:
3806:
3795:
3794:
3790:
3787:
3781:
3775:
3764:
3763:
3759:
3756:
3753:
3747:
3736:
3735:
3731:
3728:
3718:
3712:
3701:
3700:
3696:
3693:
3687:
3681:
3670:
3669:
3665:
3662:
3656:
3650:
3639:
3638:
3634:
3631:
3625:
3619:
3608:
3607:
3599:
3592:
3586:
3580:
3569:
3568:
3564:
3561:
3553:
3547:
3536:
3535:
3531:
3529:Abbreviation
3528:
3525:
3522:
3519:
3518:
3511:
3496:
3488:
3484:
3480:
3476:
3468:
3459:
3456:
3453:
3445:
3443:
3439:
3434:
3432:
3428:
3418:
3416:
3412:
3408:
3406:
3402:
3399:
3395:
3393:
3387:
3380:United States
3377:
3373:
3359:
3352:
3341:
3333:
3329:
3316:
3312:
3305:
3302:
3299:
3296:
3293:
3290:
3287:
3284:
3283:
3282:
3280:
3276:
3268:
3261:
3244:
3241:
3238:
3237:
3233:
3230:
3227:
3226:
3222:
3219:
3216:
3215:
3211:
3208:
3205:
3204:
3200:
3197:
3194:
3193:
3187:
3181:
3167:
3163:
3156:
3154:Postal stamps
3153:
3150:
3147:
3144:
3141:
3138:
3137:
3136:
3134:
3130:
3126:
3118:
3107:
3096:
3092:
3088:
3082:
3071:
3066:
3056:
3047:
3039:
3036:
3030:
3024:
3020:
3018:
3014:
3008:
3006:
3002:
2998:
2993:
2991:
2985:
2976:
2973:
2970:
2969:
2965:
2962:
2959:
2958:
2954:
2951:
2948:
2947:
2943:
2940:
2937:
2936:
2932:
2929:
2926:
2925:
2921:
2918:
2915:
2914:
2910:
2907:
2904:
2903:
2899:
2896:
2893:
2892:
2888:
2886:
2883:
2880:
2879:
2876:
2874:
2870:
2866:
2863:(abbreviated
2861:
2860:arvonlisävero
2856:
2853:(abbreviated
2852:
2848:
2844:
2841:(abbreviated
2840:
2836:
2831:
2826:
2822:
2818:
2814:
2809:
2804:
2800:
2796:
2791:
2786:
2782:
2775:
2762:
2758:
2756:
2750:
2748:
2744:
2740:
2736:
2729:
2715:
2711:
2707:
2703:
2697:
2686:
2684:
2680:
2667:
2663:
2659:
2655:
2653:
2649:
2641:
2630:
2626:
2622:
2609:
2607:
2603:
2599:
2594:
2591:
2584:
2570:
2566:
2564:
2555:
2548:
2531:
2528:
2525:
2524:
2523:
2520:
2518:
2510:
2499:
2497:
2493:
2489:
2485:
2479:
2469:
2467:
2463:
2457:
2447:
2443:
2439:
2435:
2431:
2429:
2425:
2419:
2409:
2405:
2401:
2398:
2389:
2384:
2374:
2365:
2363:
2359:
2355:
2351:
2346:
2341:
2339:
2338:Revenu Québec
2335:
2331:
2328:(15%), while
2327:
2323:
2319:
2315:
2311:
2310:New Brunswick
2307:
2301:
2297:
2287:
2282:
2272:
2270:
2263:
2253:
2251:
2246:
2241:
2231:
2229:
2222:
2212:
2208:
2203:
2153:
2144:
2141:
2138:
2134:
2133:Bill Pascrell
2130:
2126:
2121:
2114:
2109:
2100:
2092:
2084:
2075:
2073:
2069:
2065:
2061:
2056:
2048:
2039:
2036:
2032:
2027:
2025:
2021:
2007:
1998:
1996:
1992:
1989:
1979:
1975:
1968:
1964:
1960:
1956:
1953:
1949:
1946:
1942:
1939:
1938:
1933:
1929:
1921:
1917:
1910:
1907:
1904:
1903:
1898:
1894:
1883:
1880:
1877:
1876:raw materials
1873:
1872:
1867:
1853:
1849:
1845:
1843:
1832:
1828:
1819:
1816:
1812:
1800:
1796:
1794:
1793:Maurice Lauré
1790:
1786:
1776:
1774:
1773:United States
1770:
1769:193 countries
1766:
1760:
1758:
1754:
1750:
1746:
1742:
1738:
1734:
1722:
1717:
1715:
1710:
1708:
1703:
1702:
1700:
1699:
1694:
1684:
1682:
1677:
1672:
1671:
1670:
1669:
1658:
1655:
1653:
1652:United States
1650:
1648:
1645:
1643:
1640:
1638:
1635:
1633:
1630:
1628:
1625:
1623:
1620:
1618:
1615:
1613:
1610:
1608:
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1448:
1445:
1443:
1440:
1438:
1435:
1433:
1430:
1428:
1425:
1423:
1420:
1418:
1415:
1413:
1410:
1408:
1405:
1403:
1400:
1398:
1395:
1393:
1390:
1389:
1388:
1387:
1383:
1382:
1377:
1374:
1372:
1369:
1367:
1364:
1363:
1362:
1361:
1358:All Countries
1357:
1356:
1351:
1346:
1345:
1338:
1335:
1333:
1330:
1328:
1325:
1323:
1320:
1318:
1315:
1313:
1312:Tolerance tax
1310:
1308:
1305:
1303:
1300:
1298:
1295:
1293:
1290:
1288:
1285:
1283:
1280:
1278:
1275:
1274:
1271:
1266:
1265:
1253:
1250:
1247:
1244:
1241:
1238:
1235:
1232:
1229:
1226:
1225:
1224:
1223:
1219:
1218:
1213:
1210:
1208:
1205:
1203:
1200:
1198:
1195:
1193:
1190:
1188:
1185:
1184:
1183:
1182:
1178:
1177:
1169:
1168:
1161:
1158:
1156:
1153:
1151:
1148:
1146:
1143:
1141:
1138:
1134:
1131:
1129:
1126:
1125:
1124:
1121:
1119:
1116:
1114:
1111:
1110:
1107:
1102:
1101:
1094:
1091:
1089:
1086:
1084:
1081:
1079:
1076:
1074:
1071:
1069:
1066:
1064:
1061:
1059:
1056:
1054:
1051:
1049:
1046:
1044:
1041:
1038:
1033:
1031:
1028:
1026:
1023:
1021:
1018:
1017:
1014:
1013:International
1009:
1008:
1001:
998:
996:
993:
991:
988:
986:
983:
981:
978:
974:
971:
969:
966:
964:
960:
957:
955:
952:
950:
947:
946:
945:
941:
938:
936:
933:
931:
928:
926:
923:
921:
918:
916:
915:Resource rent
913:
911:
908:
906:
903:
901:
898:
896:
893:
891:
888:
886:
883:
881:
878:
876:
873:
871:
868:
866:
863:
861:
858:
856:
853:
849:
846:
844:
841:
839:
836:
834:
831:
829:
826:
824:
821:
819:
816:
815:
814:
811:
807:
804:
802:
799:
797:
794:
792:
789:
787:
784:
782:
779:
777:
774:
773:
772:
769:
767:
764:
760:
757:
755:
752:
750:
747:
745:
742:
740:
737:
735:
732:
730:
727:
726:
725:
722:
718:
715:
714:
713:
712:Capital gains
710:
706:
703:
701:
698:
696:
693:
692:
691:
688:
686:
683:
681:
678:
676:
673:
671:
668:
667:
664:
659:
658:
647:
644:
642:
639:
637:
634:
632:
631:Panama Papers
629:
627:
624:
622:
619:
617:
614:
612:
609:
605:
602:
600:
599:
595:
594:
593:
590:
589:
588:
587:
583:
582:
577:
574:
572:
569:
567:
564:
562:
559:
556:
553:
551:
548:
546:
543:
542:
541:
540:
536:
535:
530:
527:
525:
522:
520:
517:
515:
512:
509:
506:
504:
501:
499:
498:Tax inversion
496:
495:
494:
493:
489:
488:
483:
480:
478:
475:
473:
470:
468:
465:
463:
460:
458:
455:
453:
450:
446:
443:
442:
441:
440:Tax avoidance
438:
437:
436:
435:
431:
430:
425:
424:Noncompliance
420:
419:
412:
409:
407:
404:
402:
401:Tax collector
399:
397:
394:
392:
389:
387:
384:
382:
381:Tax residence
379:
377:
374:
372:
369:
367:
364:
362:
359:
357:
354:
352:
351:Revenue stamp
349:
347:
344:
343:
340:
335:
334:
323:
320:
318:
315:
313:
310:
308:
305:
303:
300:
299:
298:
297:
293:
292:
287:
284:
282:
279:
277:
274:
272:
269:
267:
266:Tax incidence
264:
262:
261:Excess burden
259:
257:
254:
253:
252:
251:
247:
246:
241:
236:
235:
228:
225:
223:
220:
218:
215:
213:
210:
208:
205:
203:
200:
198:
195:
193:
190:
188:
187:Tax incentive
185:
183:
182:Tax advantage
180:
178:
175:
173:
170:
168:
165:
163:
160:
158:
155:
153:
150:
148:
145:
143:
142:Tax threshold
140:
136:
133:
132:
131:
128:
126:
123:
121:
118:
116:
113:
111:
108:
106:
103:
102:
99:
94:
93:
90:
89:fiscal policy
87:An aspect of
86:
85:
81:
77:
76:
73:
70:
69:
65:
64:
45:
41:
37:
33:
19:
12382:
12338:
12337:OECD. 2008.
12320:
12310:
12278:. Retrieved
12274:the original
12247:. Retrieved
12237:
12225:. Retrieved
12221:
12212:
12200:. Retrieved
12195:
12186:
12177:
12153:. Retrieved
12149:
12140:
12131:
12122:
12110:
12098:. Retrieved
12089:
12077:
12065:. Retrieved
12056:
12044:. Retrieved
12040:the original
12030:
12018:. Retrieved
12013:
12004:
11992:. Retrieved
11982:
11970:. Retrieved
11966:
11957:
11948:
11938:
11926:. Retrieved
11922:the original
11917:
11908:
11894:VAT in Eilat
11889:
11875:
11863:. Retrieved
11856:
11847:
11835:. Retrieved
11830:
11821:
11809:. Retrieved
11804:
11795:
11783:. Retrieved
11779:
11770:
11758:. Retrieved
11754:the original
11747:
11738:
11726:. Retrieved
11712:
11700:. Retrieved
11690:
11678:. Retrieved
11668:
11660:the original
11650:
11638:. Retrieved
11628:
11616:. Retrieved
11606:
11594:. Retrieved
11590:
11580:
11568:. Retrieved
11564:
11555:
11543:. Retrieved
11538:
11512:. Retrieved
11508:
11482:
11450:
11438:
11426:
11414:
11405:
11396:
11377:
11365:
11353:. Retrieved
11346:the original
11318:. Retrieved
11311:the original
11298:
11286:. Retrieved
11282:
11273:
11261:. Retrieved
11201:
11192:
11180:. Retrieved
11166:
11155:, retrieved
11151:
11141:
11129:. Retrieved
11120:
11107:January 2011
11106:
11098:
11090:
11083:. Retrieved
11078:
11069:
11057:. Retrieved
11053:
11044:
11032:. Retrieved
11019:
11010:
11003:. Retrieved
10992:
10975:
10970:
10961:
10952:
10940:. Retrieved
10935:
10925:
10917:the original
10903:
10894:
10885:
10876:
10864:. Retrieved
10860:the original
10835:. Retrieved
10830:
10820:
10808:. Retrieved
10805:3ecpa.com.sg
10804:
10795:
10782:
10776:
10768:
10764:
10755:
10741:
10729:. Retrieved
10725:
10716:
10704:. Retrieved
10694:
10682:. Retrieved
10672:
10660:. Retrieved
10656:the original
10651:
10642:
10633:
10621:
10607:
10595:. Retrieved
10591:
10582:
10565:
10553:. Retrieved
10549:
10540:
10531:
10522:
10510:. Retrieved
10499:
10490:
10478:. Retrieved
10474:
10465:
10438:
10413:
10403:21 September
10401:. Retrieved
10395:
10383:
10374:
10365:
10346:
10335:
10323:
10309:
10298:
10290:TaxSummaries
10289:
10280:
10271:
10262:
10244:
10235:
10225:
10208:
10204:
10198:
10186:. Retrieved
10179:
10167:
10158:
10146:. Retrieved
10141:
10132:
10120:. Retrieved
10115:
10106:
10094:. Retrieved
10089:
10080:
10068:
10056:. Retrieved
10054:(in Spanish)
10051:
10042:
10030:. Retrieved
10026:
10016:
10004:. Retrieved
10000:
9991:
9979:. Retrieved
9975:
9966:
9954:. Retrieved
9950:
9941:
9929:. Retrieved
9926:barbados.org
9925:
9916:
9904:. Retrieved
9900:
9891:
9879:. Retrieved
9874:
9865:
9853:. Retrieved
9849:
9837:
9825:. Retrieved
9821:
9809:
9800:
9791:
9780:
9768:
9757:
9745:
9733:. Retrieved
9729:
9703:
9691:
9680:
9668:
9659:
9614:
9610:
9597:
9585:. Retrieved
9580:
9567:
9555:. Retrieved
9548:the original
9516:. Retrieved
9512:
9502:
9490:. Retrieved
9480:
9471:
9461:
9449:. Retrieved
9445:
9433:
9416:
9402:
9390:. Retrieved
9386:the original
9365:
9356:
9342:
9331:
9318:
9306:. Retrieved
9302:
9290:
9277:
9268:
9258:
9223:
9211:. Retrieved
9186:. Retrieved
9182:
9172:
9145:
9141:
9131:
9123:
9111:
9105:
9095:24 September
9093:. Retrieved
9053:24 September
9051:. Retrieved
9046:
9021:24 September
9019:. Retrieved
8977:. Retrieved
8958:
8951:
8943:
8936:. Retrieved
8932:the original
8923:
8914:
8897:
8893:
8872:. Retrieved
8867:
8857:
8847:24 September
8845:. Retrieved
8814:
8784:
8783:
8774:Turnover tax
8748:Indirect tax
8738:Henry George
8615:Timor Leste
8439:North Korea
8023:
8004:
7994:
7985:
7975:
7966:
7957:
7948:
7935:, which are
7927:
7917:
7908:
7854:
7829:
7762:
7733:
7640:
7636:
7569:
7543:
7454:
7366:
7362:
7358:
7354:
7344:Switzerland
7342:
7307:
7261:
7251:South Korea
7236:
7232:
7204:
7137:
7133:
7024:
7000:
6975:
6971:
6925:
6921:
6908:Philippines
6893:
6889:
6888:IGV – 16% =
6865:
6819:
6794:
6770:
6746:
6720:
6716:
6715:(bokmål) or
6712:
6687:
6683:
6572:
6562:New Zealand
6547:
6522:
6475:
6452:
6427:
6402:
6377:
6352:
6327:
6260:
6232:
6225:
6157:
6111:
6024:
6018:
5994:
5970:
5882:Ivory Coast
5867:
5832:Isle of Man
5816:
5792:
5767:
5740:
5666:
5599:
5532:
5465:
5440:
5416:
5371:
5362:El Salvador
5346:
5323:
5298:
5210:
5164:
5075:
5068:
5061:
4951:
4946:
4941:
4895:
4871:
4805:
4801:10% or 0.5%
4690:
4686:10.5% or 0%
4663:
4633:
4609:
4605:10.5% or 0%
4541:
4494:
4190:
4177:Netherlands
3457:
3454:
3451:
3435:
3424:
3409:
3403:
3396:
3389:
3375:
3356:
3339:
3331:
3309:
3278:
3272:
3231:(R 191.0 bn)
3206:Domestic VAT
3185:
3173:South Africa
3165:
3162:transfer tax
3128:
3124:
3122:
3105:
3068:
3053:
3045:
3025:
3021:
3009:
2997:licence fees
2994:
2986:
2982:
2884:
2873:indirect tax
2864:
2854:
2842:
2816:
2778:
2759:
2751:
2745:consumed in
2733:
2676:
2656:
2645:
2627:
2624:
2595:
2592:
2588:
2567:
2562:
2560:
2521:
2514:
2481:
2466:Saudi Arabia
2459:
2444:
2440:
2436:
2432:
2421:
2406:
2402:
2399:
2395:
2386:
2371:
2358:Saskatchewan
2342:
2314:Newfoundland
2303:
2284:
2265:
2247:
2243:
2224:
2209:
2205:
2160: No VAT
2142:
2122:
2118:
2098:
2090:
2081:
2057:
2054:
2045:
2028:
2017:
2014:Regressivity
1995:supply curve
1985:
1976:
1972:
1966:
1963:values added
1962:
1951:
1944:
1927:
1918:
1914:
1892:
1850:
1846:
1838:
1829:
1825:
1817:
1813:
1810:
1782:
1761:
1757:indirect tax
1755:. VAT is an
1748:
1744:
1740:
1736:
1732:
1730:
1612:South Africa
1207:Joel Slemrod
875:Hypothecated
843:Sugary drink
758:
717:Expatriation
596:
514:Double Irish
477:Black market
322:Proportional
271:Laffer curve
256:Price effect
52: No VAT
40:
12280:5 September
12243:"TAX RATES"
12150:sars.gov.za
11837:27 December
11805:VAT Bahamas
11728:16 December
11288:25 November
11263:13 November
11182:17 February
11157:18 February
10983:, 362 (
10898:Amonn, 169.
10889:Amonn, 172.
10880:Amonn, 179.
10833:(in Slovak)
10706:28 November
10684:28 November
8870:. Tax Agile
8667:Sales taxes
8487:San Marino
8391:Montserrat
8375:Micronesia
7937:financially
7777:Uzbekistan
7696:EU VAT area
7402:Tajikistan
7278::
7268::
7262:bugagachise
7152:Seychelles
6491:Mozambique
6442:Montenegro
6297:Mauritania
6172:Madagascar
6060:Kyrgyzstan
6009:Kazakhstan
5856:17% (0% in
5225:Costa Rica
5092:Cape Verde
4750:Bangladesh
4680:Azerbaijan
4471:Local name
4392:EU VAT area
4254:and 18% in
4103:Luxembourg
3889:MwSt./USt.
3562:MwSt./USt.
3532:Local name
3427:Andrew Yang
3398:Puerto Rico
3300:Medications
3228:VAT Refunds
3195:Type of tax
3164:, known as
3042:Philippines
3007:and music.
2787:, formerly
2747:New Zealand
2721:New Zealand
2318:Nova Scotia
1982:Limitations
1967:value added
1789:Ivory Coast
1627:Switzerland
1592:Philippines
1567:New Zealand
1562:Netherlands
1202:Ronen Palan
940:User charge
759:Value-added
724:Consumption
636:Swiss Leaks
524:Single Malt
462:Tax shelter
452:Tax evasion
411:Tax farming
396:Tax shelter
312:Progressive
276:Optimal tax
177:Tax amnesty
172:Tax holiday
130:Tax bracket
115:Tax revenue
12396:Categories
12321:IBL Review
12311:IBL Review
12249:3 November
12202:2 November
12100:13 January
12067:10 January
12046:25 January
11972:2 December
11928:13 October
11785:2 December
11780:www.ey.com
11760:13 October
11702:25 January
11680:25 January
11676:. VAT Live
11570:10 October
11545:10 October
11514:10 October
11355:13 October
11320:13 October
11259:. VAT Live
11085:9 February
11059:9 February
11034:9 February
11005:9 February
10662:4 December
10211:(3): 721.
10144:(in Czech)
10092:(in Czech)
10052:www.sii.cl
10001:www.sii.cl
9976:www.sii.cl
9850:nbr.gov.bd
9843:"VATR2016"
9822:nbr.gov.bd
9730:nbr.gov.bd
9587:19 January
9557:17 January
9518:17 January
9080:(Report).
9006:(Report).
8797:References
8769:Single tax
8743:Income tax
8671:excise tax
8583:Swaziland
8261:Hong Kong
8242:Greenland
8208:Gibraltar
7999:confirmed.
7819:Venezuela
7758:18% or 0%
7709:products,
7565:10% or 1%
7297:Sri Lanka
7194:Singapore
7129:10% or 0%
6785:Palestine
6589:Nicaragua
6318:Mauritius
5782:Indonesia
5590:Guatemala
5294:12% or 0%
4650:Australia
4599:Argentina
4072:Lithuania
3878:Heligoland
3791:Käibemaks
3493:See also:
3444:in 2016.
3220:R 152.8 bn
3217:Import VAT
3209:R 336.2 bn
3032:, Swedish
3005:toll roads
2984:agencies.
2600:, such as
2484:Tamil Nadu
2324:(13%) and
2234:Bangladesh
2190: ~25%
2184: ~20%
2178: ~15%
2172: ~10%
2113:zero-rated
2060:zero-rated
1822:Incentives
1537:Kazakhstan
1422:Bangladesh
1417:Azerbaijan
1350:By country
1307:Temple tax
1277:Church tax
1160:ATA Carnet
1145:Free trade
1140:Tariff war
1068:Tax treaty
949:Congestion
890:Land value
781:Eco-tariff
749:Television
705:Solidarity
685:Ad valorem
545:Tax havens
376:Tax shield
371:Tax refund
339:Collection
317:Regressive
192:Tax reform
12407:Tax terms
11596:4 January
11591:Bloomberg
11455:VAT Rates
11283:bmf.gv.at
10506:Mediacorp
10457:0145-5532
10236:Gulf News
10142:Peníze.cz
9855:5 October
9827:5 October
9735:5 October
9639:240240194
9631:1945-7731
9348:"VAT Gap"
9308:5 October
9250:2223-5558
9164:0895-3309
8874:15 August
8842:239487087
8567:Svalbard
8343:Maldives
8295:Kiribati
8224:Guernsey
8064:Anguilla
7922:province.
7890:Zimbabwe
7850:5% or 0%
7691:Gibraltar
7632:7% or 0%
7444:Thailand
7423:Tanzania
6892:IPM – 2%
6855:Paraguay
6742:1% or 0%
6736:Pakistan
6679:5% or 0%
6417:Mongolia
6250:Maldives
6214:Malaysia
5702:Honduras
5408:Ethiopia
5267:Dominica
5201:Colombia
5029:Cameroon
5008:Cambodia
4910:Botswana
4774:Barbados
4346:Slovenia
4315:Slovakia
4242:Portugal
4120:MwSt./USt
3617:Bulgaria
3462:Tax rates
3413:has a 4%
3151:Insurance
3091:Singapore
3089:(GST) in
3074:Singapore
2919:12.5658%
2835:Icelandic
2795:Norwegian
2502:Indonesia
2356:(7%) and
2215:Australia
2166: ~5%
2001:Criticism
1928:10% VAT:
1889:Sales tax
1753:sales tax
1617:Sri Lanka
1582:Palestine
1542:Lithuania
1507:Indonesia
1492:Hong Kong
1412:Australia
1402:Argentina
1270:Religious
1058:Spahn tax
1053:Tobin tax
905:Pigouvian
823:Cigarette
796:Severance
729:Departure
537:Locations
490:Corporate
472:Smuggling
240:Economics
162:Tax shift
157:Deduction
147:Exemption
58: VAT
12227:4 August
12196:BBC News
11994:30 April
11897:Archived
11722:Archived
11640:8 August
11385:Archived
11110:Archived
10942:16 April
10837:16 April
10731:16 April
10532:The Star
10480:16 April
10441:: 1–25.
10354:Archived
10272:BBC News
10148:16 April
10122:16 April
10096:16 April
10058:26 March
10032:16 April
10006:16 April
9981:26 March
9774:"13.pdf"
9492:30 April
9392:17 March
9086:Archived
9012:Archived
8979:30 April
8785:General:
8728:Georgism
8723:Flat tax
8712:See also
8535:Somalia
8407:Myanmar
8080:Bermuda
8030:Country
7844:Vietnam
7798:Vanuatu
7752:Uruguay
7687:Guernsey
7639:, PDV =
7626:Ukraine
7534:Tunisia
7365:, TPV =
7361:, IVA =
7357:, TVA =
7235:; BTW =
7136:, PDV =
7102:Senegal
6974:, NDS =
6818:ITBMS =
6686:, DDV =
6631:Nigeria
6512:Namibia
6467:Morocco
6367:Moldova
6126:Lesotho
6102:Lebanon
6021:(Kazakh)
5935:shōhizei
5903:Jamaica
5866:Ma'am =
5723:Iceland
5569:Grenada
5522:Georgia
5313:Ecuador
5297:ITBIS =
4987:Burundi
4862:Bolivia
4795:Belarus
4728:Bahrain
4705:Bahamas
4624:Armenia
4531:Andorra
4509:Algeria
4484:Albania
4462:Country
4284:Romania
4084:% or 5%
4053:% or 0%
3971:Ireland
3940:Hungary
3870:Germany
3804:Finland
3773:Estonia
3745:Denmark
3648:Croatia
3578:Belgium
3545:Austria
3520:Country
3487:variance
3405:Michigan
3361:Ukraine.
3242:R 298 bn
3142:Tutoring
3102:Slovakia
3013:Svalbard
2664:won the
2652:Malaysia
2633:Malaysia
2606:Facebook
2598:Internet
2354:Manitoba
2275:Bulgaria
2256:Barbados
2078:Churning
1856:Examples
1637:Tanzania
1602:Portugal
1577:Pakistan
1457:Colombia
1437:Bulgaria
1302:Leibzoll
1179:Academic
1172:Research
990:Windfall
930:Turnover
910:Property
860:Georgist
806:Stumpage
801:Steering
786:Landfill
766:Dividend
690:Aviation
680:Per unit
675:Indirect
366:Tax lien
302:Tax rate
281:Theories
135:Flat tax
98:Policies
72:Taxation
12132:B92.net
12020:18 July
10866:4 April
10810:27 June
10597:7 March
10555:7 March
10512:26 June
10292:. 2018.
10217:1435988
9956:3 March
9931:3 March
9906:3 March
9881:3 March
9801:New Age
9751:"8.pdf"
9697:"5.pdf"
9213:1 March
9188:20 July
9120:9409506
8868:VATCalc
8647:Tuvalu
8144:Brunei
7869:Zambia
7853:GTGT =
7605:Uganda
7559:Turkey
7381:Taiwan
7353:MWST =
7123:Serbia
6990:Rwanda
6961:Russia
6920:RVAT =
6809:Panama
6769:PGST =
6702:Norway
6392:Monaco
6342:Mexico
6193:Malawi
6156:MWST =
5985:Jordan
5960:Jersey
5853:Israel
5656:Guyana
5614:Guinea
5531:DGhG =
5501:Gambia
5050:Canada
5032:19.25%
4931:Brazil
4820:Belize
4556:Angola
4493:TVSH =
4430:Sweden
4252:Madeira
4250:22% in
4211:Poland
4195:BTW/Ob
4041:Latvia
4014:Livigno
3905:Greece
3839:France
3679:Cyprus
3448:Vietnam
3344:Ukraine
3315:billion
3234:-39.1%
2847:Faroese
2833:only),
2821:Swedish
2813:nynorsk
2362:Alberta
2322:Ontario
2320:(15%),
2316:(15%),
2312:(15%),
2196:Armenia
2068:Benelux
1861:Untaxed
1779:History
1657:Uruguay
1557:Namibia
1552:Morocco
1517:Ireland
1497:Iceland
1482:Germany
1472:Finland
1467:Denmark
1462:Croatia
1407:Armenia
1397:Algeria
1392:Albania
1039:(CCCTB)
900:Payroll
855:General
848:Tobacco
818:Alcohol
754:Tourist
700:Landing
432:General
167:Tax cut
125:Tax law
12330:
12222:gov.uk
12155:20 May
11903:, ECCB
11865:6 June
11811:5 June
11618:1 July
11152:Forbes
11131:11 May
11054:Forbes
10979:,
10455:
10215:
10188:3 July
9637:
9629:
9451:30 May
9248:
9162:
9118:
8970:
8938:15 May
8840:
8830:
8718:Excise
8702:Yemen
8700:
8684:
8661:
8645:
8629:
8613:
8599:Syria
8597:
8581:
8565:
8549:
8533:
8517:
8501:
8485:
8469:
8453:
8437:
8423:Nauru
8421:
8405:
8389:
8373:
8357:
8341:
8327:Macau
8325:
8311:Libya
8309:
8293:
8277:
8259:
8240:
8222:
8206:
8190:
8174:
8158:
8142:
8126:
8110:
8094:
8078:
8062:
8044:
8033:Notes
7888:
7867:
7842:
7828:IVA =
7817:
7796:
7775:
7761:IVA =
7750:
7734:TAW =
7685:0% in
7675:
7654:
7635:ПДВ =
7624:
7603:
7582:
7568:KDV =
7557:
7542:TVA =
7532:
7515:12.5%
7510:
7491:Tonga
7489:
7468:
7453:VAT =
7442:
7421:
7400:
7379:
7323:Sudan
7321:
7306:VAT =
7295:
7274:;
7266:Korean
7260:VAT =
7249:
7231:VAT =
7219:
7203:GST =
7192:
7171:
7150:
7132:ПДВ =
7121:
7100:
7079:
7060:Samoa
7058:
7037:
7023:VAT =
7013:
6999:VAT =
6988:
6970:НДС =
6959:
6938:
6906:
6878:
6853:
6832:
6807:
6793:VAT =
6783:
6761:Palau
6759:
6745:GST =
6734:
6711:MVA =
6700:
6682:ДДВ =
6671:
6650:
6629:
6610:Niger
6608:
6587:
6571:GST =
6560:
6546:VAT =
6537:Nepal
6521:VAT =
6510:
6489:
6465:
6451:PDV =
6440:
6426:VAT =
6415:
6401:TVA =
6395:19.6%
6390:
6376:TVA =
6365:
6351:IVA =
6340:
6326:VAT =
6316:
6295:
6274:
6259:GST =
6248:
6233:GST =
6224:SST =
6221:2015.
6212:
6196:16.5%
6191:
6170:
6145:
6124:
6110:TVA =
6100:
6079:
6058:
6039:Kenya
6037:
6023:VAT =
6017:ҚCҚ =
6007:
5993:GST =
5983:
5969:GST =
5958:
5924:Japan
5922:
5906:12.5%
5901:
5880:
5851:
5830:
5815:VAT =
5805:
5791:PPN =
5780:
5766:VAT =
5757:India
5755:
5721:
5700:
5681:Haiti
5679:
5665:VAT =
5654:
5633:
5612:
5598:IVA =
5588:
5567:
5548:Ghana
5546:
5520:
5499:
5480:Gabon
5478:
5464:VAT =
5453:
5439:MVG =
5429:
5406:
5385:
5370:IVA =
5360:
5338:Egypt
5336:
5322:IVA =
5311:
5286:
5265:
5244:
5223:
5209:IVA =
5199:
5179:China
5177:
5163:IVA =
5155:Chile
5153:
5132:
5111:
5090:
5074:PST =
5067:HST =
5060:GST =
5048:
5027:
5006:
4985:
4964:
4929:
4908:
4894:PDV =
4884:
4870:IVA =
4860:
4841:Benin
4839:
4823:12.5%
4818:
4804:ПДВ =
4793:
4777:17.5%
4772:
4748:
4726:
4703:
4689:ƏDV =
4678:
4662:GST =
4648:
4622:
4608:IVA =
4597:
4576:
4554:
4540:IGI =
4529:
4507:
4482:
4428:
4385:7% in
4377:Spain
4375:
4344:
4313:
4282:
4256:Azores
4240:
4209:
4175:
4142:Malta
4140:
4101:
4070:
4039:
4006:Italy
4004:
3969:
3938:
3903:
3868:
3837:
3802:
3771:
3743:
3708:
3677:
3646:
3615:
3576:
3543:
3411:Hawaii
3322:Taiwan
3294:Grains
3277:(VAT;
3223:31.2%
3212:68.8%
3059:Russia
3050:Poland
2952:20.25%
2803:bokmål
2781:Danish
2779:MOMS (
2673:Mexico
2660:After
2602:Google
2576:Israel
2360:(6%).
2345:excise
2334:Quebec
2290:Canada
2188:
2182:
2176:
2170:
2164:
2158:
1958:basis.
1632:Taiwan
1622:Sweden
1607:Russia
1597:Poland
1572:Norway
1522:Israel
1487:Greece
1477:France
1447:Canada
1432:Brazil
1427:Bhutan
1322:Kharaj
1230:(ITEP)
1133:Export
1128:Import
1123:Tariff
1113:Custom
1000:Wealth
925:Surtax
920:Single
895:Luxury
880:Income
813:Excise
776:Carbon
670:Direct
557:(OFCs)
510:(BEPS)
222:Unions
152:Credit
56:
50:
12178:ch.ch
11474:(PDF)
11349:(PDF)
11342:(PDF)
11314:(PDF)
11307:(PDF)
11028:(PDF)
11001:. MNI
10787:(PDF)
10630:(PDF)
10574:(PDF)
10254:(PDF)
10176:(PDF)
9846:(PDF)
9818:(PDF)
9777:(PDF)
9754:(PDF)
9726:(PDF)
9700:(PDF)
9674:2022.
9635:S2CID
9607:(PDF)
9551:(PDF)
9540:(PDF)
9442:(PDF)
9425:(PDF)
9328:(PDF)
9299:(PDF)
9232:(PDF)
9116:S2CID
9089:(PDF)
9078:(PDF)
9015:(PDF)
9004:(PDF)
8838:S2CID
8779:X tax
8279:Iraq
8176:Cuba
7933:Macau
7470:Togo
7347:8.1%
7281:附加價値稅
7276:Hanja
7271:부가가치세
6880:Peru
6864:IVA=
6652:Niue
6634:7.5%
6398:5.6%
6276:Mali
6150:7.7%
6081:Laos
5858:Eilat
5807:Iran
5763:5.5%
5760:5.5%
5455:Fiji
5134:Chad
4534:4.5%
4445:MOMS
4412:IGIC
4405:or 4%
3821:Moms
3757:Moms
3597:MwSt
3245:100%
3239:Total
3110:Spain
3093:is a
2990:Åland
2977:MOMS
2966:MOMS
2955:MOMS
2944:MOMS
2933:MOMS
2922:MOMS
2911:MOMS
2889:Name
2881:Year
2805:) or
2706:Nepal
2689:Nepal
2615:Japan
2540:Italy
2472:India
2377:China
2368:Chile
2051:Fraud
2033:. An
1952:minus
1945:minus
1547:Malta
1532:Japan
1527:Italy
1502:India
1452:China
1337:Zakat
1332:Nisab
1327:Khums
1317:Jizya
1292:Tithe
1287:Teind
1248:(TJN)
1234:Oxfam
1106:Trade
1025:ATTAC
744:Stamp
739:Sales
734:Hotel
663:Types
12328:ISBN
12282:2007
12251:2011
12229:2016
12204:2010
12157:2016
12102:2019
12069:2023
12048:2014
12022:2018
11996:2012
11974:2021
11930:2010
11867:2015
11839:2015
11813:2015
11787:2021
11762:2010
11730:2019
11704:2014
11682:2014
11642:2012
11620:2013
11598:2016
11572:2021
11547:2021
11516:2021
11357:2016
11322:2016
11290:2016
11265:2010
11202:KPMG
11184:2017
11159:2017
11133:2024
11087:2016
11061:2016
11036:2016
11007:2016
10944:2024
10868:2015
10839:2024
10812:2017
10733:2024
10708:2010
10686:2010
10664:2010
10599:2020
10557:2020
10514:2018
10482:2024
10453:ISSN
10405:2024
10213:SSRN
10190:2021
10150:2024
10124:2024
10098:2024
10060:2023
10034:2024
10008:2024
9983:2023
9958:2022
9933:2022
9908:2022
9883:2022
9857:2023
9829:2023
9737:2023
9627:ISSN
9589:2017
9559:2017
9520:2017
9494:2012
9453:2022
9394:2016
9310:2023
9246:ISSN
9215:2020
9190:2023
9160:ISSN
9097:2016
9055:2016
9023:2016
8981:2012
8968:ISBN
8940:2009
8876:2023
8849:2016
8828:ISBN
8298:VAT
8008:The
7893:15%
7872:16%
7847:10%
7825:11%
7822:12%
7801:13%
7780:12%
7755:22%
7732:VAT
7725:and
7713:and
7689:and
7629:20%
7608:18%
7587:15%
7562:20%
7537:18%
7494:15%
7473:18%
7447:10%
7426:18%
7405:20%
7326:17%
7300:12%
7254:10%
7224:15%
7176:15%
7155:15%
7126:20%
7105:18%
7084:15%
7063:15%
7042:15%
7018:17%
6993:18%
6964:20%
6943:16%
6911:12%
6883:18%
6858:10%
6837:10%
6788:16%
6764:10%
6739:17%
6721:moms
6705:25%
6676:18%
6613:19%
6592:15%
6565:15%
6540:13%
6515:15%
6494:17%
6470:20%
6445:21%
6420:10%
6370:20%
6345:16%
6321:15%
6300:14%
6279:18%
6175:20%
6129:14%
6105:11%
6084:10%
6063:20%
6042:16%
6012:12%
5988:16%
5927:10%
5885:18%
5835:20%
5785:11%
5737:VASK
5729:11%
5726:24%
5684:10%
5659:16%
5638:15%
5617:18%
5593:12%
5572:15%
5551:15%
5525:18%
5504:15%
5483:18%
5458:15%
5434:25%
5411:15%
5390:15%
5365:13%
5316:12%
5291:18%
5270:15%
5249:16%
5228:13%
5204:19%
5182:13%
5158:19%
5137:18%
5116:19%
5095:15%
5011:10%
4990:18%
4969:18%
4913:12%
4889:17%
4865:13%
4844:18%
4798:20%
4753:15%
4731:10%
4708:12%
4683:18%
4653:10%
4627:20%
4602:21%
4581:15%
4512:19%
4487:20%
4361:DDV
4330:DPH
4299:TVA
4268:IVA
4226:PTU
4159:VAT
4087:PVM
4056:PVN
4025:IVA
4016:0%)
3988:VAT
3981:13.5
3955:áfa
3924:ΦΠΑ
3880:0%)
3854:TVA
3808:25.5
3729:DPH
3694:ΦΠΑ
3663:PDV
3632:ДДС
3595:TVA
3593:BTW
3273:The
2971:1992
2960:1980
2949:1978
2938:1977
2927:1970
2916:1968
2905:1967
2900:OMS
2894:1962
2741:for
2646:The
2604:and
2460:The
2422:The
2298:and
2248:The
2035:OECD
1587:Peru
1512:Iran
1254:(US)
1242:(US)
1236:(UK)
1118:Duty
968:Toll
963:GNSS
959:Road
954:Fuel
865:Gift
833:Meat
529:CAIA
307:Flat
12014:IRD
10962:BBC
10936:PwC
10443:doi
9619:doi
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9236:doi
9150:doi
8902:doi
8820:doi
7659:5%
7518:0%
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7384:5%
7303:0%
7197:9%
6996:0%
6861:5%
6815:0%
6812:7%
6655:5%
6543:0%
6518:0%
6448:7%
6423:0%
6256:0%
6253:6%
6217:8%
5966:0%
5963:5%
5942:消費税
5810:9%
5733:VSK
5662:0%
5528:0%
5461:0%
5319:0%
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4559:7%
4537:1%
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4356:9.5
4157:TVM
4122:MS
4118:TVA
4012:% (
3986:CBl
3876:% (
3819:ALV
3788:Km
3754:0%
3483:GDP
3127:or
3001:RÚV
2974:25%
2963:22%
2941:18%
2930:15%
2908:10%
2869:VAT
2865:ALV
2855:MVG
2845:),
2843:VSK
2819:),
2817:MVA
2793:),
2755:GDP
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1745:GST
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