Before Apple did iPhone, modern mass-market smartphones didn&#x27;t exist and VAT from old-school smartphones was probably 10% of what it is today.<p>Before Apple did iPad, VAT from tablet sales was virtually zero.<p>I think you should tax what is easy and straightforward to tax; not aim for a &quot;perfectly fair taxes&quot;.<p>Anyway, it shoud be good to you that you are paying taxes and not Apple. Next time Apple wants to ban phones with square screens, you tell them to back off because they don&#x27;t pay taxes. You should get a voice here and you should to get your message straight. If you can&#x27;t - blame your government and work towards digital democracy.