Yes, everyone except German businesses dealing in cash only who don't issue receipts, and the likes of Google, Amazon, Microsoft, Airbus, NXP, IKA, ST etc. and all these conglomerate with complex tax avoidance schemes spread across Netherlands, Ireland, Luxembourg, Lichtenstein, Switzerland and some Caribbean islands belonging to the British or Dutch crowns.
You see, once we let so many players legally avoid paying taxes, it's difficult to uphold the social contract that "we should all pay taxes" as then it turns into a crabs in a bucket situation where the veil is lifted and the Average Joe sees through the cash-grab scam that the tax system is on the working class, and will do everything in his power to avoid paying taxes as well.
If you want people to respect the social contract of the welfare state, we need to hold everyone accountable to it with no exceptions, not just the poor suckers who have no means of dodging it or fighting back.
Society only functions if everyone contributes. And the rest of society pays their taxes, you know. They can't avoid paying taxes on their car through a foreign holding structure. It's a slap on their face because you feel like you should have more.