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1、KPMG IThe future of indirect taxes to 2030Introduction1 50 Years of the Jetsons:Why The Show Still Matters|Smithsonian accessed on 3 December 2024.2 In this publication,we use the term VAT to refer to value added taxes by whatever name they take,including a GST(or Goods and Services Tax).3 OECD(2017
2、)International VAT/GST Guidelines,OECD Publishing,Paris at paragraphs 1.2 to 1.7.The future of indirect taxes to 2030|2IntroductionPredictions from 20202024Predictions to 2030ConclusionMeet the authorsAs a young child in the 1980s,I recall sitting in my home in the suburbs of Sydney,Australia,watchi
3、ng a TV show called The Jetsons.This show had a transformative impact on my life.While my mother may have felt that I was wasting my time,the Smithsonian Magazine has noted that The Jetsons stands as the most important piece of 20th-century futurism,shaping how we think and talk about the future.1Fo
4、r those unfamiliar,The Jetsons was a science fiction animated cartoon featuring a family of four George,Jane,Judy and Elroy,together with their dog,Astro.Although it only lasted a single season,the show predicted various innovations,including smart homes and appliances,robotic assistants,video meeti
5、ngs,3D printed food,flat-screen televisions,jet packs,smart bathrooms and,despite not yet reaching mass appeal,concepts like vertical cities and flying cars.So,whats the significance of The Jetsons to the future of indirect taxes?The answer lies in that predicting the future of indirect taxes is inf
6、luenced by the technological advancements occurring around us daily.In other words,to accurately predict the future of indirect taxes,one should observe how different products and services are developed,how consumer behavior evolves and how people interact with businesses and government every day.Ta