VAT is a modern tax; as of 2018, over 160 countries have a VAT. Some countries refer to the tax as General Sales Tax (GST) or Goods and Services Tax (GST).

Design
How is the base determined?
What supplies of goods and services are exempt?
What is the standard VAT rate?
Which goods and services are zero-rated?
Which other VAT rates apply?
What is a taxable person?
What supplies are included in the calculation of the threshold?
Is liability determined under the invoice-credit, subtraction, or addition method?
What are the common problems with VAT refund policy?
Is there any witholding scheme in use?
Is VAT based on destination or origin principle?
If there is a subnational VAT, how is it designed?
Are there methods in use to avoid the break in the VAT chain at export?
Performance
How effective is VAT in raising revenue?
What is VAT revenue?
What is VAT productivity and C-efficiency?
How high is the share of VAT on imports?
What is VAT buoyancy?
How is VAT distributed across economic sectors?
What are annual VAT refund claims and payouts?
How high are VAT tax expenditures?
How efficient is VAT as a tax instrument?
How progressive/regressive is the VAT?
What is the distribution of VAT among income groups?
What is the incidence of VAT?
What are the administrative and compliance costs associated with VAT?
What is the expected "reasonable level" of refunds?
How high is the VAT gap?
Which types of VAT non-compliance are most common?
Special Topics
How does an ideal VAT look like?
What are the key differences between a sales tax and VAT/GST?
What are the challenges in introducing VAT in small economies?
How is the value-added of e-commerce taxed?
What are the implications of the peer-to-peer (P2P) economy on the VAT?


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