Value-Added Tax (VAT)
A tax, popular in Europe, levied on a product at each stage of production, depending on the overall value added to the product at each stage. The consumer pays the accumulated taxes at the point of sale. For example, taxes may be attached to a car when the body is assembled, when the engine is added, and when the car is painted--and the buyer will pay all of these taxes to the car dealer, who passes them on to the government.
The concept that our tax system relies on taxpayers to pay the correct amount of taxes on time of their own free will.