Should the tax code be simplified, yes. Should we have a discussion about what gets taxed and how much, yes. Should we discuss what our taxes fund, yes.

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And can this be decided centrally with an outcome that is different from the present one?

Please clarify what you mean by decided centrally

If a decision(a) needs to be taken and agreed upon/enforced universally, then I am assuming there’s a central authority that does it.

Do you consider government as a whole to be a central authority?

If we’re talking about representative democracies then yes. They do not allow the people to discuss those matters directly. Ultimately they are decided centrally, with “power checks” that are meant to prevent abuse.

Are you proposing direct representation for taxation?