I've always wondered if there's a way to more efficiently tax more aspects of the "business world."

By "business world" I mean business operations and interactions between businesses. I realize that to some extent these taxes would ultimately be passed onto consumers. However, I think there is an upper limit to which that can happen.

For example, I feel like there can be an added or increased tax on mergers and acquisitions. I'm thinking more "sales tax."

Another thought I've had is implementing a tax on advertisement viewership. I don't really know how that'd be implemented so I haven't put much thought into it.