1) taxing consumptions instead of income has the advantage of being much harder to evade. It puts an end to tricks like living off loans or even simply detracting expenses- you cannot detract anything if you're not taxed at all;
2) only taxing imported goods means that anything that benefits the local economy can be purchased tax-free; while imports from abroad become, say, twice as expensive as before. However, you also have a much higher disposable income and, at least at the beginning, no other option.
So the gist of it would be: we levy the same amount of money as before by taxing exclusively consumptions, and we exempt from taxation all domestically produced goods because it's still money reinvested in the economy.