all taxes are paid by final consumer it's like figuring out 1+1=2 it's not that complicated you tax your pastry shop $5 for making a biscuit, they have to add it to the price... like they need to make their money back to buy more ingredients or else they have to close so instead of $3 it's $8... essentially you pay for the pastry shop's tax really not that hard to figure out, it's more of a willingness to not see it than a complexity thing
Uruguay