Is there any flaw in hypothetical income tax structure?

I was thinking of a way to increase the number of people paying income tax and to lessen the burden who gives tax. If goverment comes up with a way to return a percentage of tax paid in terms of services cost, could it go wrong in some way? Let's say one pay 1 lakhs rupees in tax, toll tax or house tax (or some other services) for that person is discounted maximized at 5% of 1 lakhs. I know goverment already gives services like infrastructure and subsidy. But it benifit everyone (including those who doesn't pay tax). There is no direct benefit for paying income tax, maybe that's why people want to avoid paying tax!