Indirect taxation in foreign countries
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Размер: 0.02 МБ. Год создания 2022 Страниц: 12 Тип документа: эссе Язык: английский

In 1937, many European countries switched from a turnover tax to a single production tax. Ten years later, in 1948, a system of separate payments was proposed, according to which each manufacturer paid tax on the total amount of all their sales, minus the tax included in the price of the components they purchased with a difference of one month[1].
The transition to universal indirect taxes began in the Netherlands with the introduction of a single-stage producer tax in 1934. It was collected using stamps that had to be attached to the invoice. The usual tax rate was 4%, the additional rate for luxury goods was 10%. This single-stage tax was adopted instead of the multi-stage one percent turnover tax rejected by the parliament according to the Belgian model. The multi-stage tax appeared in the Netherlands only in 1940 after the conquest of the country by Germany. Multi - stage tax of 1940 It repeated the German turnover tax that had existed in Germany since 1934, VAT was introduced in the Netherlands in 1969.


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