This sentence is completely bullshit, income tax is progressive tax where people get taxed based on the income they earn. If they earn lower than minimum, they don't need to pay any tax. If they earn minimum salary, they only get small taxed. If they earn a lot money, they need to pay a lot tax too!

But the problem is those billionaires can evade or avoid pay tax by manipulation.

You sounds like rich people is an evil while poor people is good people, the reason why they're poor is they're not want to try hard like the rich people.