Shifting the tax burden toward consumers will have the added benefit of reducing disincentives to work among income earners. Currently the VAT in Taiwan is 5 %. This is the same as in Japan, but there is still a lot of room to increase it if you compare this figure to the 25 % in Northern Europe or the 15 % in Western Europe.
目前我國的營業稅率為百分之五，和日本一樣，但比起北歐國家平均的百分之二十五、西歐約百分之十五，仍有大幅調漲的空間。