The way I see it is that the average worker pays tax and has little ability to minimise the tax they pay.
Quite a different story for the wealthy. Accountant thrive on finding ways to minimise taxes for their client and they charge accordingly, the clients don't seem to mind paying $10k to the accountant when it saves them paying $100k of taxes, the accountant fees are deductible anyway.
But that live, it's human nature to minimise the tax you pay but we see big corporations paying little or no taxes we say that is not fair.
The GST was suppose to make paying taxes more equitable but it really doesn't work. For starters most wealth people and not so wealthy business owners are able to claim back the GST, it's a great perk that any think I buy that I can put through the business I get 10% back and of course I pay with pre-tax dollars.
Mean while the average worker in the 30% take bracket needs to earn $1 to be able to spend 70 cents and 10% of that is more tax
