Value-added tax in Benelux countries

In the Benelux countries, value-added tax (VAT) revenue is a significant source of fiscal revenue, and for that reason, it plays an extremely important role in creating policy this group countries. Value-added type sales taxes all stages sales, from producer to final consumer. This form taxation satisfies both non-fiscal goals has dominant position systems modern states. The aim paper is, based on data collected relevant sites, period 2000-2020. year, analyzes presents theoretical overview findings, which can be helpful policymakers, with special emphasis indirect taxation. Pointing out importance VAT revenues closing gap basic practical implication paper.