If you are gonna have a form of corporate tax, a tax on revenue is the best way to do it. This will raise prices of goods the least and directly target the largest companies.
This is 100% wrong. Walmart buys[1] goods for 97 cents and sells them for a dollar. Google produces technology for 50 cents and sells it for a dollar. A 5% tax on revenue would make Walmart a money losing enterprise while being a minor annoyance for Google. This is why we tax profit and not revenue. Different industries have radically different cost structures.
I would argue it's immoral because you're taxing both efficiency and honesty. There is no reason that out of two companies producing the same thing you tax the one being more prudent with their expenses more. Tax pollution, land, access to local work force or revenue. You can just raise personal income tax as well. They are all better and more just taxes than loop sided incentive wise tax on profit.