Well, we need taxes to have a functioning economy. So what is really needed is that we close loopholes that allow corporations to pay less than individuals

Taxes is a net benefit (at least here in Europe): you basically get better services (that you would pay anyway) for much cheaper: education, healthcare, culture, etc

> individuals should be able to take advantage of the same tax rules as corporations.

Nah, corporations should be taxed at the same rate as individuals. A country where everyone pays only 3% tax is going to be a crap hole.

The state would go bankrupt within a month or so.

I mean you can. If you read the actual article:

https://itep.org/meta-tax-breaks-trump-mark-zuckerberg/

You just have to buy of equipment used for a business purpose that you can depreciate. You then put these on Form 4562 or something.

This is a bit tongue in cheek. The American tax system is set up to tax at the point of consumption. There'd be no difference in how much money actually ended up in your hand if we switched everything over to a VAT, except a lot of people would probably be relieved of the psychological burden of taxes.