Taxation, like all things mandated by any government, is regulated by the legislation put in place by the respective governments. Everyone is entitled to use said legislation to minimise their burdens, everyone.
The problem that arises is that governments do not manage their responsibilities in these areas (or pretty much every area they have legislative control over) in any adequately honest way.
Instead of everyone being treated in the same way (including any entities created by fiat such as companies, etc) equally, we see all governments make special cases for various segments. So we see varying rates of taxes being applied across the population. Within that, what is never brought to account is how that government uses those funds.
Many years ago, if I heard it correctly, a new taxation regime was to be brought into a certain country. One of the ideas put forward internally was that a transaction tax be levied against all transactions passed through the banking systems use in that country. From what I gathered, it was something like, 1/100 currency unit per 100 currencies units.
The initial estimation (from what was conveyed) was that this would raise enough taxation to be able to remove all other taxation methods (including income taxes, sales taxes, government duties, etc). The richest companies and individuals would (by the nature of their transaction) pay the majority of this. It would also gather tax from all money laundering and criminal activities.
The burden on the least able members and small companies, etc would be less than what they were currently paying.
From what was conveyed, this specific option was given the death knell due to it being an incredibly hard sell to the country because all major companies and all major welfare groups would come out against this.
They settled for something that ended up not being capable of decreasing the basic taxation burden on the general non-business community.
The taxation law would have gone from 30,000+ pages down to probably less than 50 pages.
So how do you expect any sense to arise in this area?