Ideally, a sales duty is fair, has a giant compliance rate, is difficult to avoid, is charged exactly once on any special item, and is simple to calculate and simple to collect. A conventional or retail sales boodle attempts to achieve this by charging the duty only on the final head user, unlike a gross receipts boondoggle levied on the intermediate employment who purchases materials for production or general operating expenses prior to delivering a service or device to the marketplace.
-
Most unaligned nations in the universe have sales taxes or value-added taxes at all or indefinite of Sales and Use Tax the national, state, county or city government levels
- Countries in western Europe, especially in Scandinavia have some of the world's highest valued-added taxes
- Norway, Denmark and Sweden have the highest VATs at 25%, although reduced rates are absorbed in some cases, as for groceries and newspaper.