Isn't that exactly what VAT tax is for?
>And where does your assessment comes from? Just guess?
An educated guess that I am strongly confident in, to the point of willing to bet most of my savings on it. And I am not the kind of person who would usually bet any money on anything at all. My most risky money bet so far is putting a portion of my paycheck in 401k.
And yes, this makes it very hard for new businesses to enter the market as they do not have the resources necessary to do tax optimization.