And I don't buy either VAT would be a fair form of taxation.
Foreigners may take a different view on that principle but the constitution of the very same nation Merkel leads says this: all persons shall be equal before the law. My understanding of equality boils down to "equal rights, equal duties" - in this context an obligation to make a contribution to the society and the common weal.
However, there is no apparent connection between the consumption of goods and why the state's infrastructure needs maintenance. In other words, your tax burden doesn't really reflect how frequently you use the state's infrastructure.