Why would you do a direct tax on your citizens and not do the indirect tax? The tax income has to exist. Why tax US citizens up to 43%, US businesses at 21% and foreign businesses at 1%?
The income must exist? No. It needs to go away. The government only gets it money from one place me and you. With an indirect tax all you are doing is changing the collection point and making it opaque and inefficient.
A tax code should raise revenue to fund the constitutional duties of the government. Not promote favored activity and promote and favored industries.
If a foreign company is located here they pay taxes just like all companies.