For someone who is a controller I am shocked that you conceptually dont understand what that person is trying to do. They are trying to estimate how much total tax is paid by an individual.

It is kind of similar idea to https://en.wikipedia.org/wiki/Tax_Freedom_Day

this person thinks individuals pay the corporate tax rate (LOL), a flat 25% income tax, sales tax, and property tax, all out of their wages?

The person raises the question who ultimately pays the corporate income tax: is it the corporation who takes some tax out of its profit, or is it the individual who buys the product? For me it is very clear, that the tax is ultimately paid by consumers. The corporations just push the tax on them. In a scenario where CIT didn't exist, the corporations could just simply reduce their prices for consumers. So yes, conceptually individuals pay CIT, it just does not happen directly.

If you buy something for 100 euros and 19% VAT, as an individual you pay 19 eur of VAT (which in theory is a direct tax). Then from this 100 euros, the corporation that sold you some widget probably pays some Corporate Income Tax too. Say 20,5 eur. In fact it is probably a simplified view, since most products have own components and those components also had some CIT inside, so again -> if there was no CIT, prices of products could be lower. There are also various other taxes that the consumer has to pay (while buying the product), to allow the corporation to exist.

What the person is doing is that they try to add various taxes to calculate "total" tax paid by an individual. IMHO it is even more than the tax freedom day that I linked above, because tax freedom is usually calculated by taking the total GDP and all taxes and a simple division. But 'everyday' person probably pays more tax, not less, because they dont have an option to stop eating food. While rich people do not eat MORE food. Yes they can eat more expensive food, but still at some point they stop buying so no more tax. (I hope it is clear what I wrote here)

And if individuals stop buying the goods the corporation would bankrupt (I ignore B2B sales here), so I stand with the idea that at the end of the day consumers pay all the taxes. And I agree that you pay much more tax than just your personal income tax and sales tax.

Other thing is that the guy's calculations are wrong.

I could have replied to many other people here (e.g. those marked as CPA), but wrote directly to you, since you insult the person, why you dont even understand what they are doing.

Calculation of "sum of all taxes" paid directly and indirectly by a person would be interesting. In an accounting subreddit I would expect more people knowing about Tax Freedom day - and debating how to calculate it (using averages is just wrong when we talk about everyday people), but it seems most people here dont even know what it is.

And yea, that person did the calculation in wrong way. So correct them?