It's not the end-user who pays it but the blank media importer/manufacturer. The blank medium has the standard VAT tax only as far as I know. But yeah, I suppose you're right, some money is being paid at the end of the day.Poland? It's present there (ZPAV collects 3% on all blank media), it's just not listed in the Wikipedia article.Not present where I live, God bless my backwards country.
EDIT: I also just read up that the tax is not always imposed. Group organizations such as offices do not have to pay the levy as it cannot be considered "private use".