I think I'd start with spending first, get it under control and below budget limits, then I'd make the tax code meet the revenues needed to "spend less"

I tend to favor a flat tax. 1 rate, adjusted between years, applying to all at all income levels, and then reduce the thusands of tax emptions and loopholes that let the folks with lawyers pay less. I would offer percentage tax breaks for the disabled, blind, folks below poverty level income, and senior citizens whether the seniors are retired or not.