in Asia, 51 in Europe, and 8 in Oceania. As a result, only a few countries have levied a retail tax, which is a tax on a single link of goods and services borne by the final consumer. In addition, the number of countries with "value-added tax" continues to grow, especially in emerging economies. On January 1, 2005, the Bahamas introduced a value-added tax. On April 1, 2015, Malaysia introduced a value-added tax to replace the existing sales and service tax. Egypt introduced a value-added tax law that will replace the existing general sales tax system. The tax reform plan entrusted by the Puerto Rico government to the research team will increase general fund revenue, simplify overall compliance and promote economic growth. The increase in the value-added tax rate of consumption tax. In countries that have already levied value-added tax/consumption tax, the average tax rate is increasing year by year, and this trend will continue. This upward trend is particularly significant in Europe and OECD countries, where the average standard value-added rate has reached 21.6% (EU member states) and 19.2% (OECD member states), while only 19.5% and 17.5% before 2008 economic crisis. Average. Compared with previous years, European tax rates started to be surprisingly stable in 2015, although tax rates are still at a high level. Iceland reduced the standard tax rate from 25.5% to 24% (and the tax rebate rate increased from 7% to 11%), but some countries’ tax rates are increasing. Luxembourg's standard tax rate has increased from 15% to 17%. The main reason for the increase. And more countries will join the ranks of raising tax rates: Italy is considering raising tax rates, and Portugal may follow suit. The growth of consumption tax The increase in higher indirect tax revenue is due to the truly global trend of increased consumption taxes. Tobacco excise taxes will increase in many countries, including Denmark, Ecuador, Finland, Ghana, Malta, Ireland, the Netherlands, Norway, Russia, Slovenia, Sweden, and Tanzania. The countries that have increased the consumption tax on alcohol are Lithuania, Norway, and Tanzania. In addition, mineral oil consumption taxes have increased in China, Estonia, Finland, Gambia, Hungary, Norway, and Russia. Not only is the tax rate increasing, but the government is also levying new taxes. For example, a relatively new trend is the collection of excise taxes on health-related products (non-alcoholic beverages and tobacco products), such as fast food taxes and