Although at first sight such an idea would be good for the state budget, this approach would have an utterly disruptive influence on the economy, because traders would have serious reasons to avoid delays.
In such a situation, each deal which does not represent buying a good or receiving a service by a final consumer would create a cumulative effect - the effect of taxing the same good (or part of it) several times.
This would be a substantial deviation from one of the fundamental principles of taxation - the neutrality principle, meaning that all persons subject to a tax having the same characteristics should be treated equally.
Otherwise, for example, a producer of sophisticated products (e.g. automobiles) would be driven to develop his own production facilities to produce the parts. If he would decide to buy the parts he will have to pay the market price plus the tax. If he decides to produce the parts on his own, he would have to ensure that his production costs do not exceed the market price (including the tax).