Usually companies collect it and pay it but it really doesn't matter. At the end of the day all the money the corporation has comes from consumers and chunk of

Usually companies collect it and pay it but it really doesn't matter. At the end of the day all the money the corporation has comes from consumers and chunk of it goes to taxes. The question is what you are allowed to deduct and how tax burden is distributed among various companies. Every company will try to sell goods for as much as the customers are willing to pay. The consumer doesn't care if there is VAT, environmental tax or whatever else included. They just look at the final price.