Shifting the balance

From direct to indirect taxes

This new publication from our global indirect taxes network, tracks the development of indirect tax regimes worldwide and looks at how some of the key aspects of these regimes compare across major territories and regions.

Although no one system is perfect, there are clear examples emerging, around the world, that demonstrate the steps that may be needed to create a system of indirect tax that creates positive outcomes for governments, businesses and citizens alike.

As indirect taxes become more prominent in countries’ budgets, what moves are governments taking to increase the effectiveness and efficiency of VAT collection, minimise the VAT GAP and fraudulent behaviour and finally make it easier for business to comply?