value added taxes don't care what combo of p's and q's make up a firms va 
but the mark up market warrant match does 
what's to stop firm level  p and q fudging ???
one has the prior periods declared unit pricing 
and this periods declared unit pricing
and one has the two periods patterns of unit inputs and outputs 
all this can be hooked into the vendors and customers "numbers "
a massive input output  firm  to firm matrix emerges 
can computers flag unusual changes  in "real  "imputs  and outputs ???
at any rate step one has to be a brutal penalty for fraud