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A consumption tax is a tax on spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka flat tax.

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Hiragana

ひらがな

The rounded, flowing kana. Hiragana writes native Japanese words, grammar endings, and anything without (or alongside) kanji — it's the first script you learn. Each character stands for one syllable.

Example

ねこ — cat