Revenue based taxes are a an idea to consider as they have many advantages - a big one is that they are harder to evade. One disadvantage of them is that they give advantage to big players that own the whole supply chain. Imagine you are a small player and need a supplier who needs a supplier who needs a supplier. Suddenly the tax is paid 4 times while your competitor who owns the whole supply chain pays once.

Imo when you start thinking about it the most reasonable position is that corporate income tax should be 0. Instead we should focus on consumption taxes, land taxes and taxing other resources and especially pollution.