On. Yu. Mamedov. Modern economics (№ 464718)

Value added tax, with its high rates, leads to a general increase in prices and increases the burden of indirect taxation, especially for low-income groups of the population. Indeed, in the structure of their consumption, the share of goods of general everyday demand is higher than in the budget of people with high incomes, and excise taxes are, as a rule, imposed on goods of general demand.