Ko Tiamana me Wīwī ngā whenua tuatahi ki te whakatinana i te VAT, me te mahi i te reira i roto i te ahua o te tāke kohi whānui i roto i te Pakanga Nui I. I whakatinana tuatahi te rerekētanga hou o te VAT e Wīwī i roto i te 1954 i roto i te Ivory Coast (Côte d'Ivoire) koroni. Te mohio i te whakamātautau rite angitu, i whakaurua e te French i roto i 1958. Maurice Lauré, Kaiwhakahaere tahi o te France Tax Authority, te Direction Générale des Impouts whakatinana te VAT i runga i 10 April 1954, ahakoa te German industrialist Dr. Wilhelm von Siemens whakaarohia te ariā i roto i 1918. I te tīmatanga arotahi i runga i pakihi nui, i whakawhānui te reira i runga i te wā ki te whakauru i ngā rāngai pakihi katoa. I roto i France, ko te reira i te puna nui o te pūtea kāwanatanga, kaute mo tata ki te 50% o moni tāke kāwanatanga. I kitea e te rangahau 2017 e te whakatinana o te VAT e tino hono ki whenua ki ngā pūtahi corporatist. Pātai:
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