70 Years Value Added Tax

Rumen Yordanov Brussarski ()
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Rumen Yordanov Brussarski: Department of Finance, University of National and World Economy, Sofia, Bulgaria

Finance, Accounting and Business Analysis, 2024, vol. 6, issue 1, 1-11

Abstract: In 2024 the value added tax becomes 70 years old. This "crown of fiscal technique" arose on thebasis of the turnover tax, which in turn was a product of the ancient excise tax. Today value added tax is the backbone of the tax system in almost all countries of the world. This paperisdedicatedtotheprehistoryofthetax,thepioneering experienceof France (and the European Union) from the middle of thelastcenturyandtheimplementationofthevalueaddedtaxin Bulgaria

Keywords: consumption taxes; turnover tax; value added tax (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:aan:journl:v:6:y:2024:i:1:p:1-11

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