Yes. This mechanism exists in most countries. Actually, 70 countries have this system. Technology has advanced considerably. This is how it works in Europe and in most Asian countries. A customer who makes a purchase—buys a pair of shoes, for instance—gets a tax refund voucher at the checkout. The voucher is digitized, provided the retailer selling the shoes is a member of the system. The government appoints a company to administer the tax refund process. That company invests in all the equipment needed to implement the tax refund system in retail stores. The customer has to prove that they are a foreign visitor, they have to show their passport, and the tax refund is activated when they cross the border. Actually, it's not until the traveller returns home. You may have used this system at airports or while travelling abroad.
