Every credit not recorded and taxed and registered is lost.

Loss is not conducive to growth.

I left some spaces to throw in some big words.

It is possible to exist without tech, but thats not to say it is good in its current form. I will believe nullsec has a decent resource to replace tech when I see it, not when others talk about pipe dreams.

So just like happens now with a players wallet, the corp wallet would show.
-100,000
+1,000,000

Pretty simple.

Roams in an area, with non-alliance non-member killing x value in rats, would disrupt tax gathering by a %, increasing until you have negated his income in the constellation. This disruption naturally goes down with time (within 1 hour or so). Rats killed out of the alliance area would pay no alliance tax.
Then just set neighbouring systems you control to 80% tax and make your guys go over to their place to ruin things.

Alliances need a CTA button that will put all taxes to a predefined rate (100% or whatever they wish) for the duration. This would be a role that could also be granted to some persons below director level, such as top FCs.

The tax rates would need to be granular, defined in general, then region and system only if wanted. This would allow alliance leaders to discourage ratting in an area or encourage in another.

PETS need to be formally defined. With contracts. This will also end the "we're not pets" crap. A % of the tax would be a part of the pet contract.

Then let's look at it from the line member's perspective. This sucks. IF it absolutely had to be done, a flat fee per character would be much easier. But goons have long prided themselves on not shitting on their membership, and such a move would reverse years of resistance about this. Alts would start to move out of alliance to avoid taxes. It would be huge clusterfuck that nobody would like.

if they are to do it with INGAME TOOLS then we are talking on another scale
if they at the same time give Nullsec a isk boost then im for it.

that may even promote some ninja ratting (if you only get taxed in own systems) i mean more target = more kills = more fun for minor roams

No. Don't do this… PLEASE. It's enough of a struggle for some people just to show up for ops and point their ship in the right direction. Let the big brains figure out the big brain stuff.

Let the alliance grunts be grunts.

Kuz being grunt iz FUN!

Also you didn't address the lack of value in nullsec. Half of the point CFC is making about tech is that without it holding sov and actually LIVING in 0.0 is not really worth it.

Also if you start taxing income that's already less than empire income… well, you get the point.

Otherwise, whats the point?

It doesn't yet. The only thing CCP are planning for the release of the CREST API is the ability to adjust standings. They're going to be very cautious about what they open up, and how they allow access, particularly when it comes to access to ISK (scam risk).