History of Indirect Taxes, their Development and Modern World Practice
Keywords:
Indirect Taxes, History of Taxation, VAT, Excise Duties, Tax Evolution, Digital Tax Administration, Risk-Based Tax AnalysisAbstract
This article explores the history, development, and modern practices of indirect taxes, focusing on their evolution across different historical periods and countries. The study traces the origins of indirect taxes, from ancient civilizations to contemporary tax systems, highlighting key milestones in their development. It examines the role of indirect taxes, such as VAT (Value Added Tax) and excise duties, in shaping global tax policy and economic structures. Furthermore, the article delves into the modernization of indirect tax administration, particularly the implementation of digital tools and risk-based analysis systems. By comparing practices from developed and developing countries, including the European Union, the United States, and emerging economies like Kazakhstan and India, the article identifies best practices, challenges, and the prospects of indirect tax reform. The paper aims to provide a comprehensive understanding of how indirect taxes have evolved and how modern economies are adapting to global trends in tax administration.
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