Fundamentals of Indirect Taxation

Why This Book?

This volume, Fundamentals of Indirect Taxation, is the fourth in the Fundamentals of Taxation series and offers a comprehensive, comparative, and conceptually rigorous exploration of transaction-based taxes. After a general introduction, the book is structured into seven substantive chapters, each dedicated to a major category of transaction tax: (2) Value Added Tax (VAT/GST), (3) Customs Duties (Tariffs), (4) Excise Duties, (5) Environmental or Green Taxes, (6) Digital Services Taxes, (7) Registration Taxes and Other Taxes on the Raising or Transfer of Capital, and (8) Inheritance, Estate and Gift Taxation. Each chapter systematically addresses the rationale, policy objectives, subjective and objective scope, taxable amount, rates, exemptions, administrative obligations, and residual aspects relevant to its subject. The overall aim of this book is to bridge the gap between technical expertise and conceptual understanding, providing both students and practitioners with a clear, accessible, and globally relevant analysis of indirect taxes. The authors employ a comparative methodology, drawing on examples from multiple jurisdictions and referencing international standards, including those of the OECD, IMF, UN and EU. Special attention is paid to the interplay between indirect taxes and broader fiscal, economic and regulatory policies, as well as to the challenges posed by digitalization, globalization and environmental imperatives. The collective authorship underpinning this volume facilitates a multiplicity of perspectives, thereby enriching the analytical depth of the discourse; concurrently, the adoption of a unified editorial methodology ensures coherence and clarity throughout the work. This primer is intended as an essential resource for students, professionals and curious learners, and fosters a common understanding for those engaging with indirect taxation in a global context.