Imo the main problem with taxation is that they grab half of it as soon as you get it yourself.
The most common proposal for a universal basic income in Germany is promoted by Götz Werner, founder and co-owner of one of Germany's biggest drugstore chains.
It suggests to remove all taxes except VAT, which totally makes sense to me. Taxing income is silly because it disincentivizes work in the first place. Taxing consumption is a lot more natural as that's the point where you get something of real value. You value your income based on the prices of your needs, so after getting used to the slightly higher prices it wouldn't feel bad any more. If there would even be an increase. All the taxes are factored into the prices anyway - even your income tax, because it is added to your net-wage by the employer.