You meant gas fees not tax. Bitcoin has become the fastest one once it's introduced by satoshi nakamoto but the scalability problems were appearing once crypto got massive adoptions. The scalability problems were unpredicted before. Mass adoptions trigger it to appear.

L2 network as a solution in fixing the scalability problem faced by L1. I tell you that if blockchain still experimental things. It needs improvements with the goes of time. That's why the development of ethereum is still happening.

Just stick to the all of major coins. That will give you more guarantee for your money. I can't really suggest you which coins but you just need to DYOR.