Abstract: The goods and services tax (GST) is a value-added tax levied on most goods and services sold for domestic consumption. The GST is paid by consumers, but it is remitted to the government by the businesses selling the goods and services. In effect, GST provides revenue for the government.
France was the first country to implement the GST in 1954, and since then an estimated 160 countries have adopted this tax system
Publication Year: 2020
Publication Date: 2020-02-26
Language: en
Type: article
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Cited By Count: 3
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