At least in the US, each state is a fiefdom of its own with its own rules that often go down to the municipal level. There is no way to align property tax, import tariffs or sales taxes on a national scale without a complete revolution that would see the Federal Government take over from state and local tax collection.  It will never happen.
It should be a transaction tax conducted by the financial system and paid automatically with every purchase of anything from billion dollar companies to sticks of gum.  It's literally just math. But it would require a complete surveillance state with the computers knowing who is buying from whom, where each person is, what they are buying and how much value is being transferred. Such a system could work on a neutral trust-less foundation like Bitcoin. But do you really think it's likely?