Ok so you want to be free to spam the blockchain? You have fundamentally misunderstood A) Freedom (Free Markets), B) The purpose of the TX fee, and C) How you harm the network by creating asinine transactions like sending 1 satoshi.

Tax is a time-based penalty of ownership. Bitcoin transaction fees are not time-based, they are a one-off expense. In fact, the protocol gives preference to "stagnant" Bitcoin transactions and allows for lower transaction fees. There is no taxation penalty for holding Bitcoin. Hold it a year, hold it a day, and when you go to spend it you're stuck with an independent fee.