There should be a 'discretionary tax'. People contribute what they feel the system is deserving of. In other words, "an optional tax". Sounds impractical? Sounds like "why would I pay if my neighbour doesn't?" It certainly could- and would work. There can be a public record of what each person or company chooses to contribute. If someone choose not to contribute then they must provide their reasons. If they are choosing not to contribute and their reasons are not, well, reasonable, then they can be called out publicly for it (and boycotted, etc.) If many people have valid reasons NOT to contribute and the government suffers from lack of funds then that government might very quickly address those shortcomings and then people would contribute. Very much a self-balancing system. The better the government, the more people of the country will support them (monetarily), and visa-versa. If "nobody" wants to pay for no good reason then, well, that would indicate a country consisting of people with a lack of integrity and it would reflect.