The article discusses different types of consumption-based taxes, focusing on how they are calculated and applied. It explains that these taxes can be direct or indirect, with indirect taxes like value added tax (VAT) being collected by sellers and passed on to consumers. The VAT can be calculated using different methods, and the tax base can be altered by exempting certain businesses or goods/services. Overall, the article explores how consumption-based taxes work and how they can be adjusted by lawmakers.