Jamus da Faransa sune kasashe na farko da suka aiwatar da VAT, suna yin hakan a matsayin harajin amfani da jama'a a lokacin Yaƙin Duniya na 1. Faransanci ta fara aiwatar da bambancin VAT na zamani a shekarar 1954 a Ivory Coast (Côte d'Ivoire). Da yake gane gwajin ya yi nasara, Faransanci ya gabatar da shi a shekarar 1958. Maurice Lauré, Babban Daraktan Hukumar Haraji ta Faransa, Direction Générale des Impôts ya aiwatar da VAT a ranar 10 ga Afrilu 1954, kodayake masanin masana'antu na Jamus Dr. Wilhelm von Siemens ya gabatar da manufar a shekarar 1918. Da farko an yi niyya ne ga manyan kamfanoni, an fadada shi a tsawon lokaci don hada dukkan bangarorin kasuwanci. A Faransa, shi ne mafi mahimmancin tushen kuɗin kuɗin jihar, wanda ya kai kusan kashi 50% na kudaden shiga na jihar. Wani binciken na 2017 ya gano cewa karɓar VAT yana da alaƙa sosai da ƙasashe masu cibiyoyin kamfanoni. Tambaya: Menene aka aiwatar a Faransa a ranar 10 ga Afrilu, 1954?
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