Käibemaks on loodud tarbimise maksustamiseks ja ettevõtjate mittekoormamiseks ning hõlmab kõiki tarbitavaid kaupu ja teenuseid ning sellega koormatakse igat müügietappi, vähendades maksukoormust eelmistes etappides makstud maksu võrra.
The value added tax is a tax on final consumption, widely implementedlevied at each stage of production and distribution of goods and services then passed along and ultimately paid by the end consumer. Example, this is need necessitates international coordination, to address risks of non-and-double taxation that can harm both tax revenues and level playing fields between competing businesses.
