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70 Years Value Added Tax

Author

Listed:
  • Rumen Yordanov Brussarski

    (Department of Finance, University of National and World Economy, Sofia, Bulgaria)

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

Suggested Citation

  • Rumen Yordanov Brussarski, 2024. "70 Years Value Added Tax," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 6(1), pages 1-11, May.
    • Handle: RePEc:aan:journl:v:6:y:2024:i:1:p:1-11
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    File URL: https://faba.bg/index.php/faba/article/view/194/84
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    More about this item

    Keywords

    consumption taxes; turnover tax; value added tax;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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