Duba wurin da ke ƙasa sannan ka amsa tambayar daga baya a cikin harshe ɗaya kamar yadda wurin yake:  Passage: 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 I. Faransanci ta fara aiwatar da bambancin VAT na zamani a 1954 a Ivory Coast (Côte d'Ivoire). Da yake sun ga cewa gwajin ya yi nasara, 'yan Faransa suka gabatar da shi a shekara ta 1958. Maurice Lauré, Babban Daraktan Hukumar Kula da Haraji ta Faransa, da Direction Générale des Impôts sun 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 faɗaɗa shi cikin lokaci don ya haɗa da duk ɓangarorin kasuwanci. A Faransa, shi ne mafi mahimmancin tushen kuɗin jihar, wanda ya kai kusan 50% na kudaden shiga na jihar.Binciken 2017 ya gano cewa karɓar VAT yana da alaƙa da ƙasashe masu cibiyoyin kamfanoni.  Tambaya: Menene aka aiwatar a ranar 10 ga Afrilu, 1954 a Faransa?
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