1. Some countries have a Value Added Tax (VAT) or a Goods and Services Tax (GST) which is a form of a national tax. How do these national taxes work? Would it make sense for the US to eliminate local sales taxes and implement a national sales tax? 1. Some countries have a Value Added Tax (VAT) or a Goods and Services Tax (GST) which is a form of a national tax. How do these national taxes work? Would it make sense for the US to eliminate local sales taxes and implement a national sales tax