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Value-added tax

Topic sh85141932 · id.loc.gov

Scope Notes

Here are entered works on a tax levied on the value added to a product at each stage of the production and distribution cycle. Works on a tax most commonly used in Eastern Europe that is levied on the total value of a product each time it changes hands are entered under [Turnover tax.]

Used for

  • Added-value tax
  • GST (Goods and services tax)
  • Goods and services tax
  • Tax on added value
  • VAT (Value-added tax)

Examples

Note under [Turnover tax]

Broader Terms (1)

Hierarchy

Broader groupings: