Do foreigners pay taxes

Answer 1

Foreigners pay taxes in their own countries, and if/when they visit Another Country, they pay taxes in the form of sales tax (and excise tax that is built in to certain goods like gas).

Yes foreigners pay tax. Example: a US citizen pays income tax on income made in another country, to that country. As does a foreigner here...who makes money here. (A German working for say BMW and in the US, pays US tax). Generally local/sales types of tax are paid also, like anyone else. However, the VAT tax, like a sales tax), is able to be refunded to foreigners who pay it for most places and things in Europe. (A US visiting there and paying it on say a hotel room may have it refunded).