VAT was invented because very high sales taxes and tariffs encourage cheating and smuggling, according to Wikipedia ...
It is a direct tax on consumers, treats everyone "fairly", especially where some products are 0% or a few % rated. Businesses on the other hand are able to claim back the VAT charged during inter business transactions. Makes it a costly exercise to manage, I would think.
I, too, agree that income tax is a fairer way to tax the individual - your money is taxed only once, that way you have more money in your pocket and importantly you chose what to spend it on. Although the income tax rate would have to rise ..... !!!!
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