Not necessarily. But in that case we wouldn't argue for a "simple" tax system. A tax system has to be complicated because humans and their activities are complicated things.
edit: at that point, if we threw out the tax system, why not just get rid of states and corporations and start everything from scratch, said the junior dev
edit: at that point, if we threw out the tax system, why not just get rid of states and corporations and start everything from scratch, said the junior dev