Originally posted by Peter Ebbesen
A nice description of the TC issue seen from a human POV.
However, these rules also affect the AI.
I just saw an AI China (one of the wealthiest nations in the world), which did not promote a single tax collector from 1492-1519. Its starting money was used on fortresses, and at no time afterwards did it have the money to promote a tax collector. (It did raise money when at war, but that was used to raise forces immediately).
France had only appointed two tax collectors.
The Ottomans had appointed one.
However, small one province nations typically had appointed their tax collector for their initial money 
Need I mention that AI loans were commonplace, because their discretionary funds (usually whatever remains of their census taxes) was near zero?
In other words, it is an issue. If nothing else, an AI issue.
This seems to be a fairly good representation of history. Compared to the one province minors the greater states were extremely slow in developing their adminsitrative infrastructure.
The wealthiest princes in 15th and 16th century Christendom were people like the Elkecor Palatine and the Elector of Saxony - two-province minors in EU. The Austrians and the French by comparison ran shoestring operations.
The patch has actually incresed historicity.
Most rulers financed theit activities with loans. It can be argued that the fiscal administartive systems of all Continental countries of the period were nothing but debt servicing institusions . The exception is England, where Parliament always was willing to vote monies for the king to wage war on France.
I don't really know how to simulate the adminsitrative system of the ancien regime without opening for any number of exploits. But I suspect som more buildings and more DP-effects would do the trick.