How Taxes Should Really Be Treated

For as long as there have been organized states, there have been taxes. In Egypt, Rome, and throughout medieval Europe, rulers demanded contributions to fund wars, build palaces, or secure their own power. Time and again this led to discontent and uprisings, from the Peasants’ Revolt in Germany to the American Revolution, which began with the famous words: “No taxation without representation.”

Today, taxes are firmly embedded in modern constitutions, in Germany’s Basic Law, in Switzerland’s Federal Constitution. But the core problem remains: the state is at once legislator, administrator, and beneficiary of taxes. It controls itself, and public trust continues to erode.

The Idea of Reform

Imagine this: the state is no longer “the boss” but the employee of the people. It does not manage its own funds but applies for resources to cover basic needs and projects. Approval and oversight are carried out by an independent institution, composed of citizens and entrepreneurs from different backgrounds, supported by experts and modern technology.

This is exactly what a draft law for a new Article envisions:

• Independent Institution: Comprised of citizens and entrepreneurs, two-year terms, no re-election.

• Budget Control: The federal government submits a budget; expenses beyond basic needs must be justified and approved.

• Transparency: All revenues and expenditures are publicly accessible.

• Sanctions: Deception, abuse, or undue influence are punishable by loss of office, fines, and prison sentences.

• Crisis Fund: For extraordinary emergencies, with clear criteria and time limits.

The institution would include 400–550 people, divided into a citizen/entrepreneur chamber, expert departments (finance, law, technology & AI, communication), and support staff. It would be funded independently of taxes, through business contributions (max. 0.01% of turnover), fines, and optionally a tiny share of VAT (0.1%). Annual cost: €70–90 million, about 0.02% of the federal budget. The potential savings from more efficient spending could reach billions.

The Core Principle

The principle is simple:
The state is the employee of the people, not the other way around.

That would mean: citizens and entrepreneurs, as the true drivers of the economy and society, take responsibility for ensuring that tax money is used wisely, transparently, and in everyone’s interest.

The final question is:
Who among you would support such a law?