As Taxation being the main source of finance to any Government, there are number of factors which should be considered before any tax system is introduced. The introduction of the Value Added Tax into many countries was due to more advantages comparing to the former sales tax which were used before. This book is written as a result of the research conducted by the author of this book on the Sales Tax and the Value Added Tax . The book has analysed the reasons which lead to many countries to replace the sales tax by the introduction of the Value Added Tax in many countireis.