Developments and Trends of VAT Systems in Major Countries Around the World
In response to the downward economic pressure,major countries around the world have continued to promote the VAT system reform in recent years.The OECD has summarized the relevant reforms of its member countries and other economies,including the continued increase in the number of countries that have introduced or plan to introduce the VAT;some countries have temporarily lowered VAT rates in response to the COVID-19 pandemic and pressure on energy prices;the simplified VAT registration system is widely applied in all countries;countries continue to promote effective taxation of digital trade and take various measures to combat VAT fraud.Based on the main contents of the two reports,this paper reviews the economic background and specific measures of the VAT system reforms in major countries around the world in recent years,and analyzes the future trends of the global VAT system reform.
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