The United States tax system for individuals and corporations is wholly unfair because it is structured in such a manner that those that are connected and enabled are able to again and again, circumvent the appropriate taxation of their monies so earned, so that these entities do not pay their fair share of what is supposed to be a progressive tax system.
This fully indicates that rather than creating more laws and subsequently the workarounds of those laws by clever lobbyists, attorneys, and tax accountants, that instead the United States needs to simplify their tax laws in such a manner that taxation of all, is transparent, certain, and proportionate, with appropriate penalties installed, for all those that do not pay what they are mandated to pay by those laws.
Mankind's imagination and intelligence can conceive of all sorts of ways to tax individuals and corporations, such as via a flat tax, or a progressive tax, or a consumption tax, or an inheritance tax, or a value-added tax, and so on and so forth, but what has to be preeminent within those taxing strategies is that the rules of the road of such should be inescapable and sure, for only in that manner will that taxation work in the way that it is designed to work.
So then, while most people and corporations see their taxation bill as something that must be paid; those that are the richest and most powerful, are so conditioned to throwing their weight around, as well as already having been accorded, so often, the immunities and privileges of their status, that to them, taxation, is seen always as a bill to be negotiated, or minimized, or skirted around, and almost never as a real obligation that must be paid.
It's important to understand the mindset of those that are the richest and most powerful amongst us, as those establishments, far too frequently, see themselves as being special, or as being the exception to the rule, or as being above the law, or as deserving of this or that, but in actuality these are the very institutions that need to know that they have an inherent obligation to their country to pay their fair share of taxation and without any cheating of what they legitimately owe in those taxes, and if all those that are rich and powerful, without exception, were actually to do just that, then they would in the scheme of things, despite whatever protests were made to the contrary, basically acquiesce to conforming to it.
What is undeniable, is that those that make the same income, too often, do not come close to paying the same amount of taxation, because one party "games" the system, at the expense of not only that similar party, but also at the expense of the people as a whole. So too, when the people in general, believe that the tax system is both corrupt and unfair, then more institutions are going to cheat that system, specifically because it is unfair and that it can apparently be done with little or no consequence. This signifies that the tax system as it is must be wholly replaced, with a new tax system that is transparent, consistent, straightforward, and fair, so that taxes are paid by the people, for the benefit of the people, through a government of the people.