The issue is that the reason why governments have tax cuts for certain groups is because that's how they win votes. Tax codes are so complicated in almost every democratic country in the world specifically because such complicated tax codes serve a purpose.

The difference between governments is who is getting the tax breaks. Progressive governments give tax breaks and stipends to ordinary workers, while conservative governments give it to corporations and the wealthy.

In order to gain or stay in power you need to make sure your key supporters are looked after. This is as true in dictatorships as it is in democracies.