A tax system should be simple and used to encourage the desirable and discourage the undesirable, as determined by the voters. The voting system should encourage each of us to play a part in all levels of government.
Society and its government is like a pyramid based on us individuals, each of us in turn responsible to: a family or group, a parish, a district and county Councils and the National government, which has agreements with higher groupings such as Europe and the United Nations.
Every individual should have as much freedom as possible to do as they please and go where they please. The constraints should only be where this freedom impinges excessively on the freedom of others. The voters should determine these freedoms and costs at the lowest practical level in the pyramid of government. If Devon wants hunting let them have it; if London doesn't, that's OK.
This philosophy (relative initially to the UK) suggests these four parts:
levy a wealth tax instead of death duties, sufficient to eliminate inflation,
reduce Income Tax and National Insurance gradually to zero, to encourage full employment,
adjust VAT rates, to balance the budget and to discourage waste and
pay a basic Benefit to all residents dependant on their age, to eliminate poverty.