For many historians there is a strong line of continuity between the tax policies of the later Revolutionary governments and the Napoleonic consulate and empire. These governments relied upon a series of land taxes, contributions and later indirect taxes to finance the the French government.
The main impact of Napoleon on the French tax structure was that he rendered it both more systematic and efficient.
Napoleon believed important to reform the tax code in france because the Napoleonic occupation created a need for an overhaul of revenue collection with continental Europe and this new found efficiency outlasted Napoleon.