Your question is more well formed if you challenge the premise that the tax you owe should scale linearly with the value of your assets. Obviously a business benefits from things the state provides, and the business should pay it's share to cover those costs. Maybe, honestly, even a little extra.
The challenge is if someone makes a software company, and a team of 20 workers on computers create a €10B business, does the state have a fair claim to €5B of it when the company at most with the most generous possible estimate (and then double it for good measure) used €50M of state services?
> does the state have a fair claim to €5B of it when the company at most with the most generous possible estimate (and then double it for good measure) used €50M of state services?
Yes, it does. Quite simply because that's the law, and it's morally right (in principle) because if your business fails then you don't get a bill for 50 million. If "winners" only paid their exact share then these services wouldn't exist.