This course explores the conceptual and theoretical issues which have influenced how a GST/VAT finds implementation in practice around the world. Attention is given to how different goods and services are treated under the tax and how the tax is administered in practice. Issues such as the importance of planning by government and business for the successful operation of a GST and its compliance and administration costs are considered. Importantly, it explores conceptual issues arising during the transition from a tax like a Wholesale Sales Tax to a GST along with the management of the economic impact of introducing a GST.