แนวคิดของภาษีมูลค่าเพิ่ม(VAT) ในฐานะภาษีทางอ้อมเกิดขึ้นมาจากความคิดของนักอุตสาหกรรมชาวเยอรมันที่ชื่อว่า Dr. Wilhelm von Siemens ในปี ค.ศ. 1918 หนึ่งร้อยปีต่อมา ภาษีได้ถูกออกแบบให้มีประสิทธิภาพและค่อนข้างง่ายในการรวบรวมและมีผลบังคับใช้ ร่วมกับภาษีสินค้าและบริการ(GST) ซึ่งปัจจุบันได้มีการกำหนดการเก็บภาษีทางอ้อมจำนวนกว่า 140 ประเทศทั่วโลก
อ้างอิง
↑ 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. ISBN978-0-521-85112-1.
Britannica Online, Article on Taxation. See also Financial Dictionary Online, Article on Direct taxes.
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
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. (2018-09-20). "Impact of cigarette taxes on smoking prevalence from 2001-2015: A report using the Behavioral and Risk Factor Surveillance Survey (BRFSS)". PLOS ONE (ภาษาอังกฤษ). 13 (9): e0204416. doi:10.1371/journal.pone.0204416. ISSN 1932-6203. PMC6147505. PMID 30235354.
International Indirect tax guide, Article on grantthornton.global
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inthanaphasithangxxmekidkhunmacakkhwamkhidkhxngnkxutsahkrrmchaweyxrmnthichuxwa Dr Wilhelm von Siemens inpi kh s 1918 hnungrxypitxma phasiidthukxxkaebbihmiprasiththiphaphaelakhxnkhangngayinkarrwbrwmaelamiphlbngkhbich rwmkbphasisinkhaaelabrikar GST sungpccubnidmikarkahndkarekbphasithangxxmcanwnkwa 140 praethsthwolk 7 xangxing aekikh 1 0 1 1 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 See also Financial Dictionary Online Article on Direct taxes 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 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 2018 09 20 Impact of cigarette taxes on smoking prevalence from 2001 2015 A report using the Behavioral and Risk Factor Surveillance Survey BRFSS PLOS ONE phasaxngkvs 13 9 e0204416 doi 10 1371 journal pone 0204416 ISSN 1932 6203 PMC 6147505 PMID 30235354 International Indirect tax guide Article on grantthornton global bthkhwamekiywkbesrsthsastr karengin thurkic hrux karkhaniyngepnokhrng khunsamarthchwywikiphiediyidodyephimkhxmulekhathungcak https th wikipedia org w index php title phasithangxxm amp oldid 9541939, wikipedia, วิกิ หนังสือ, หนังสือ, ห้องสมุด,