An unemployed or homeless person with 0 income and 0 personal assets, is assumed to have an income of 3000 euro. He is then forced to have at least 300 euro made in electronic expenses, otherwise he is taxed with something like 600 euro.

People are asking, ok and how is the unemployed or the homeless going to make these electronic expenses? The answer is he won't. Yet he'll be taxed based on fictional income.