Explanation:

- Option 1: France

- France was the first country to implement the Goods and Services Tax (GST) system in 1954.

- This system was designed to streamline and simplify the taxation process.

- It replaced cascading taxes and aimed to reduce tax evasion.

- Correct Answer: France

- Option 2: USA

- The USA does not have a national GST system.

- Rather, it relies on a combination of federal and state-level sales taxes.

- Option 3: Germany

- Germany implemented a form of VAT in the late 1960s.

- However, it was not the first to initiate a GST system.

- Option 4: Canada

- Canada introduced its GST much later in 1991.

- It was implemented to address fiscal deficits and economic challenges.