VAT exists only because greedy, inefficient governments could tax everyone (esp. lower incomes) easily with it. It seems most unfair to online retailers, becaus

VAT exists only because greedy, inefficient governments could tax everyone (esp. lower incomes) easily with it. It seems most unfair to online retailers, because they usually only earn a fraction of the government's cut per sale (around here: typically 1/4th for electronics, i.e. 20% VAT, 5% merchants' margin).