I've said it before. The VAT is just total BS. At about :30 in on this to get to James May ranting about, he's spot on.
VAT is just another way to cover for a Governments own inabilities to keep a tight budget... indeed BS. Isn't VAT just the same as Sales Tax? How does sales tax work in the US? But on topic... I don't think VAT has anything to do with international trade barriers... that's import taxes/tariffs. And usually a foreigner gets back the VAT on abroad purchased goods when he travels back to his/her own country.
Sales tax works surprisingly well in my State. About 6%. I hate any regressive tax because I live very regressfully.
6% not worth dodging. Everybody accepts it as a necessary evil. I think it started just to build a stadium and everybody was cool with it. Not enforced for BS crap like selling something in the classifieds, Mostly everybody is digital and couldn't compute 6% even if you put a gun to their head and were just trying to pay your sales tax before you robbed them.
Hmm, If I would try dodging sales tax/VAT I would probably be signed up for the next Matrix movie judging by the volume of VAT shot at us mortals in Australia. 6% is nothing... (but still too much IMO )
That's just for my state. Some states more, some states none and they make a big deal out of never having nor ever will a sales tax.