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august 2022 learn how and when to remove this message the main criterion to distinguish between direct tax and indirect tax is whether the tax burden can be passed on indirect taxes are levied on goods and services they only indirectly target the public with the circulation of goods most of the turnover tax will be passed on to subsequent links it is in this sense that the economist mueller said indirect tax ostensibly imposes this kind of tax on someone but in fact that person can be compensated by damaging the interests of another person below income tax and property tax this kind of tax that cannot or is inconvenient for taxpayers to transfer the tax burden to others are all typical direct taxes income tax includes personal income tax corporate income tax etc and property tax includes property tax and inheritance tax social security tax etc it is not difficult to see that the taxpayer of direct tax is also the actual payer of the tax to a large extent a direct tax is a direct deprivation of citizens property rights and its collection can more arouse citizens feeling of tax pain taxpayers of indirect taxes are not taxpayers consumers who pay for indirect taxes are often placed in the status of vegetative in the law and are not sensitive to their own taxpayer s rights and the feeling of tax pain is not strong this largely explains why the actual burden on farmers is still not light after china s abolition of the agricultural tax this is due to the increase in the cost of fertilizers and seeds farmers still have to pay for them which has become the ultimate negative tax in the national tax system people are related regarding this issue western countries do not include tax in the price of goods but list the tax separately on the consumption bill the price is the price and the tax is the tax so that consumers can clearly be taxpayers the development of indirect taxes edit after the financial crisis the governments of many countries still have strong funding needs whether it is financing the economic stimulus plan or gradually making up for the funding gap caused by the economic shock indirect taxes have proven to be the first choice for income generation for many years and will continue to be so in the future the large number of advocates who promote the shift from direct to indirect taxes can explain this trend such as the international monetary fund imf the organization for economic cooperation and development oecd and the european commission some international studies have shown that value added tax vat has the least effect on economic growth while corporate income tax has a negative effect on economic growth another important reason for this sustained development is that in the context of international tax competition and economic weakness it is not allowed to levy more and more corporate or personal income taxes indirect taxes by definition are borne by consumers do not depend on profits and are limited by the economic situation indirect taxes mainly generate more income in three ways expansion of value added tax or consumption tax system according to the oecd s consumption tax trends 2014 as of 1 january 2014 164 countries in the world have levied value added tax of which africa accounts for 46 countries north america 1 and central america and the caribbean there are 12 in south america 28 in asia 51 in europe and 8 in oceania as a result only a few countries have levied a retail tax which is a tax on a single link of goods and services borne by the final consumer in addition the number of countries with value added tax continues to grow especially in emerging economies on 1 january 2005 the bahamas introduced a value added tax on 1 april 2015 malaysia introduced a value added tax to replace the existing sales and service tax egypt introduced a value added tax law that will replace the existing general sales tax system the tax reform plan entrusted by the puerto rico government to the research team will increase general fund revenue simplify overall compliance and promote economic growth the increase in the value added tax rate of consumption tax in countries that have already levied value added tax consumption tax the average tax rate is increasing year by year and this trend will continue this upward trend is particularly significant in europe and oecd countries where the average standard value added rate has reached 21 6 eu member states and 19 2 oecd member states while only 19 5 and 17 5 before 2008 economic crisis average compared with previous years european tax rates started to be surprisingly stable in 2015 although tax rates are still at a high level iceland reduced the standard tax rate from 25 5 to 24 and the tax rebate rate increased from 7 to 11 but some countries tax rates are increasing luxembourg s standard tax rate has increased from 15 to 17 the main reason for the increase and more countries will join the ranks of raising tax rates italy is considering raising tax rates and portugal may follow suit the growth of consumption tax the increase in higher indirect tax revenue is due to the truly global trend of increased consumption taxes tobacco excise taxes will increase in many countries including denmark ecuador finland ghana malta ireland the netherlands norway russia slovenia sweden and tanzania the countries that have increased the consumption tax on alcohol are lithuania norway and tanzania in addition mineral oil consumption taxes have increased in china estonia finland gambia hungary norway and russia not only is the tax rate increasing but the government is also levying new taxes for example a relatively new trend is the collection of excise taxes on health related products non alcoholic beverages and tobacco products such as fast food taxes and sugar taxes on unhealthy foods in many countries expenditures on health and welfare may be linked to taxes and as the population ages and the pressure to increase government spending in these areas increases these taxes may become more common in addition the government is also trying to increase taxation on financial transactions although this is not an international practice some countries have also strengthened the supervision and management of the banking industry in europe the preferred method is to impose a financial transaction tax france introduced a financial transaction tax in august 2012 and hungary implemented a 1 tax on paid services in january 2013 italy subsequently imposed taxes on equity transfer derivatives and high frequency trading in march 2013 however 11 eu countries that will impose daily transaction taxes on stock and bond exchanges and derivative contract schemes ftt have further delayed their taxation the 11 member states participating in the meeting have agreed to impose this tax in january 2016 21 indirect taxes are adapting to new economic conditions edit one of the characteristics of indirect taxes is that they are very closely related to economic conditions indirect taxes are usually subject to economic transactions such as the sale of goods or the provision of labor services once the nature of these transactions or the method of transactions changes indirect taxes will quickly be greatly affected to give an example that clearly undermines the indirect tax system is the rise of e commerce e commerce can be defined as products or services that are traded through the internet since the 1990s the internet has been widely used and the world has become a click world this change has had a huge effect on consumer behavior because it allows consumers to buy all kinds of goods online without leaving home and then allows them to purchase from abroad those already expropriated in china value added tax services are used to avoid tax burdens in the past few years e commerce has been the fastest growing in many countries such an important development means a huge change it will cause distortions in competition between local and foreign suppliers and will have a major effect on vat revenue especially when it involves sales to end consumers i e b2c transactions the international community responded quickly to this new reality and in 1998 the oecd member states unanimously adopted the ottawa taxation framework conditions 22 on e commerce taxation the rules of consumption tax for cross border trade should be determined by the taxation of the jurisdiction where the consumption occurs the international community should reach a consensus on supply and consumption in a jurisdiction for the purpose of consumption tax the supply of digital products should not be regarded as a commodity supply for these enterprises to obtain services and intangible property from foreign suppliers the state should check the use of reverse charging self assessment or other equivalent institutions the country should formulate a corresponding system to collect taxes on imported goods and such a system should not hinder taxation and can provide consumers with high quality and efficient products however in most countries there is no complete and unified plan for the collection of e commerce taxes in recent years governments all over the world have realized that incomplete legislation has brought a huge loss of fiscal revenue and have begun to actively implement new rules recent examples of how the digital economy affects value added tax laws include the eu s changes to the new regulations promulgated on 1 january 2015 for b2c electronic service providers these services are subject to tax management at the consumer s residence or residence not the supplier s residence which requires foreign service providers to register and pay vat in the eu member states to which the consumer belongs but not only can this change be felt in the eu but similar rules may also soon be introduced in albania angola japan south africa and south korea the united states faces special challenges in this regard for the united states most of its own consumption tax is the sale of single rate products in order to keep up with the rapid development of the internet economy many state and federal governments have successfully enacted legislation requiring remote sellers suppliers who sell taxable goods to customers in other states to collect and remit taxes across states the most recent trend is to apply sales and use taxes to trade intangible assets remote access to electronic delivery software digital music and books similarly the processing of designated it services including data processing cloud computing and information services continues to face the scrutiny of national legislators many states have announced that they are considering expanding sales to cover a wider range of service transactions most notably california lawmakers announced at the end of 2014 that they would tax almost all service transactions in the country except for healthcare and education services to offset the reduced personal income tax rate of course if you want these measures to succeed it depends on the situation see also edit direct tax financial repression value added tax vat references edit 1 2 schenk alan oldman oliver 2007 chapter 1 survey of taxes on consumption and income and introduction to value added tax value added tax a comparative approach 1st ed cambridge university press pp 5 23 isbn 978 0 521 85112 1 britannica online article on taxation archived 2008 06 10 at the wayback machine see also financial dictionary online article on direct taxes archived 2008 08 21 at the wayback machine oecd 2020 revenue statistics 2020 chapter 1 tax revenue trends 1965 2018 organisation for economic co operation and development https doi org 10 1787 888934209457 oecd 2020 revenue statistics 2020 chapter 1 tax revenue trends 1965 2018 organisation for economic co operation and development https doi org 10 1787 888934209457 oecd 2020 revenue statistics 2020 chapter 1 tax revenue trends 1965 2019 table 1 1 last update 26 nov 2020 organisation for economic co operation and development https www oecd ilibrary org sites 213bafbd en index html itemid content component 213bafbd en tablegrp d1e314 archived 2022 01 14 at the wayback machine 1 2 3 4 martinez vazquez jorge vulovic violeta liu yongzheng 2010 direct versus indirect taxation trends theory and economic significance international center for public policy working paper series international center for public policy andrew young school of policy studies georgia state university sharbaugh michael s althouse andrew d thoma floyd w lee joon s figueredo vincent m mulukutla suresh r 20 september 2018 impact of cigarette taxes on smoking prevalence from 2001 2015 a report using the behavioral and risk factor surveillance survey brfss plos one 13 9 e0204416 bibcode 2018ploso 1304416s doi 10 1371 journal pone 0204416 issn 1932 6203 pmc 6147505 pmid 30235354 international indirect tax guide article on grantthornton global archived from the original on 19 september 2020 retrieved 19 november 2018 1 2 3 warren neil 26 june 2008 a review of studies on the distributional impact of consumption taxes in oecd countries oecd social employment and migration papers oecd social employment and migration working papers 13 16 doi 10 1787 241103736767 archived from the original on 24 april 2021 retrieved 24 april 2021 via oecd decoster andré loughrey jason o donoghue cathal verwerft dirk march 2010 how regressive are indirect taxes a microsimulation analysis for five european countries how regressive are indirect taxes journal of policy analysis and management 29 2 326 350 doi 10 1002 pam 20494 archived from the original on 12 november 2023 retrieved 24 april 2021 o donoghue cathal baldini massimo mantovani daniela 2004 modelling the redistributive impact of indirect taxes in europe an application of euromod institute for social and economic research iser university of essex euromod working paper series no em7 01 20 archived from the original on 24 april 2021 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