The paper attempts to elaborate on the revenue-raising capabilities (economic efficiency and viability) of a value-added tax (VAT) system. particularly in developing countries. The analysis concentrates on the effect of a VAT on tax revenues raised. and the main objective is to determine whether a VAT system generates greater benefits than previously utilised sales taxes. https://www.ealisboa.com/top-offer-Birkenstock-Arizona-Eva-Beetroot-Purple-best-save/