For tax purposes business and personal income are not comingled. Taxable income shall be considered income from any and all sources subtracting expenses. The definition of expense shall be defined by federal law. Citizens with income below a threshold defined by federal law may be exempted from any taxes. All taxable entities are covered by all provisions of this amendment.
Many people argue taxes are immoral, illegal, counter productive, and so on.
Many others argue people aren't taxed enough to support the services they really desire. At some point taxation is no different than slavery which implies the top tax rate must be limited. It is also clear a majority of people want a certain set of government services which require a funding base. All sides will never agree which means public policy will forever jump between opposing positions. We can't end this deadly dance as this is how our government is constructed, but we can set limits guaranteeing our income rights as citizens of the United States.