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Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute on Taxation and Economic Policy (ITEP) Oxfam (UK) Tax Foundation (US) Tax Justice Network (TJN) Tax Policy Center (US)
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Aturnover tax is similar toVAT, with the difference that it taxes intermediate and possibly capital goods. It is anindirect tax, typically on anad valorem basis, applicable to a production process or stage. For example, when manufacturing activity is completed, a tax may be charged on some companies.Sales tax occurs when merchandise has been sold.

InSouth Africa, the turnover tax is a simple tax on the gross income of small businesses. Businesses that elect to pay the turnover tax are exempt fromVAT. Turnover tax is at a very low rate compared to most taxes but is without any deductions.^[1]

InIreland, turnover tax was introduced in 1963^[2] and followed by wholesale tax in 1966.^[3][4] Both were replaced in 1972 by VAT,^[5] in preparation for Ireland's accession to theEuropean Communities, which prohibited both taxes.^[4][6]

• Cascade tax
• Goods and Services Tax
• Gross receipts tax
• Sales tax
• Turnover tax in the Soviet Union
• Value-added tax

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