Question

What is tax barrier?

Answer 1

to create a single market out of the EC member states, physical, technical and tax barriers to free movement of trade between member states had to be removed. Imposing VAT on importation of goods from other member states was seen as one such tax barrier" [Accountancy].
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Answer 2

Trade barrier is called as tax barrier.trade barrier are government induced restriction on international trade that raises the price or availability of traded product.