[Tsagadai]

Consider it from a bureaucratic efficiency perspective instead then, if the rules are too broad and there are too many exemptions then the cost of gathering taxes increases. The government should aim for a simpler system that is more efficient (so that it can pass on the cost saving in having an efficient tax system on as reduced taxation if you are a neoliberal believer).

It isn't economically beneficial for people to spend vast sums on creative accountancy in order to minimise their taxation. Tax minimisation encourages investment in areas that do not promote growth or bring new products to market. Yes, there is a personal or individual corporate reward for avoiding tax but there are significant economic downsides too. Tax havens allow corruption, terrorism and organised crime to flourish giving them a way to siphon funds around which is a massive societal detriment.