"I think that taxes would be fair if we first get rid of the tax code. This is the ultimate solution, not to just say we're going to trim around the edges, not to say that we will try to simplify a little of this and a little of that. The problem is, replace the tax code, so we can establish tax fairness for everybody"

In this quote, Herman Cain is advocating for a transformation in the approach to taxation, suggesting that true tax fairness can only be attained by completely revamping the existing tax code instead of making incremental modifications. Cain is important of measures that merely "trim around the edges" or make little efforts to simplify the tax system, suggesting that such approaches are insufficient for resolving the fundamental concerns he views within the existing system.

The central theme of Cain's declaration is the call for a substantial and comprehensive reform-- particularly, the replacement of the existing tax code. He thinks that a new system is essential to develop what he terms as "tax fairness", which recommends a tax structure that is equitable and simply for all people. By proposing to "get rid of the tax code", Cain indicates that the existing system is naturally flawed, complex, and maybe prejudiced in ways that can not be solved with minimal modifications.

Cain's argument rests on the assumption that the present tax code is a barrier to fairness and that its intricacy allows for loopholes and disparities that prefer particular groups over others. His vision seems to be towards a simplified and egalitarian tax system where the rules are clear, and the concerns are shared more similarly amongst tax-payers. While he does not specify the specific nature of the replacement, his emphasis is on beginning once again to avoid the imperfections of the existing framework.

This position reflects a broader political and economic viewpoint frequently associated with require reduced federal government complexity and intervention, focused on promoting a more transparent and effective financial environment. Cain's proposal would likely invite arguments on what "tax fairness" entails and how to design a system that efficiently balances government income needs with the equitable treatment of taxpayers.