Also, I don't think that the size of the country (I think you mean the population, Finland has larger area than Japan), but the amount of bureaucracy given stat

Also, I don't think that the size of the country (I think you mean the population, Finland has larger area than Japan), but the amount of bureaucracy given state likes and population is able to handle. Actually the more population the harder it is keep the different taxes, it would be easier to have a single one and distribute it accordingly from the top.