Billionaire doesn't pay tax: let's settle with you paying half of all stolen money as a fine and we'll drop the case.
A regular citizen doesn't pay tax: lets jail or deport you, bar the entry for a decade, take away your home, car and anything you own in general and make you unable to find job for the rest of your life. Also your tax is double that of the billionaire, glhf ;) .
In Italy, the only entities consistently paying taxes are large corporations. Literally everyone else is constantly evading them.