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tax levied on the value added to a product at each production stage. The final cost is borne by the consumer., lisandväärtusmaks - maks, mida toodete (kaupade) liikumisel maksab iga töötleja vastavalt summale, mille võrra ta on tõstnud nende väärtust
arvonlisävero . EKI terminibaas Esterm. Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//esterm/arvonlis%C3%A4vero/1/fin (20.06.2026)
