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Handel
Utgör mervärdesskatt ett handelshinder?
Att förstå skillnaderna mellan mervärdesskatt (moms) och tullar är avgörande för att kunna fatta välgrundade beslut inom internationell handelspolitik. Denna policybrief från ICC ger en inblick i mervärdesskatten och dess roll i den globala handeln, och klargör skillnaderna mellan mervärdesskatt och importtullar. Den visar hur mervärdesskatten fungerar som en konsumtionsskatt som är utformad för att vara neutral och icke-diskriminerande gentemot utländska företag.
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The paper sets out:
- The multi-stage payment mechanism of VAT, where businesses collect and pay VAT throughout the supply chain, ultimately passing the tax burden to the final consumer
- How VAT ensures a level playing field for both domestic and foreign businesses by treating all businesses equally, regardless of their location or origin.
- The principle of VAT neutrality, which stipulates that goods are taxed in the country where they are consumed, not where they are produced
- Why VAT is not the same as a trade tariff: VAT does not create barriers to international trade and ensures that all products competing in the same market face identical tax treatment.
The paper will be of interest to policymakers, businesses or anyone curious about tax systems.
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