He really understands nothing about economics, which may be why he's been bankrupt multiple times. If tariffs actually work, they will stimulate domestic production, which means tariff revenue will fall and you will eventually need a new revenue source anyway. In the meantime, it also will mean that government revenue will gyrate all over the place as consumption patterns change and as all kinds of factors overseas that drive the cost of imports (which are all largely out of our control) change import buying patterns and the resulting revenue stream. For better or worse, one the biggest virtues of income taxes is their consistency. Even in a major downturn, unemployment seldom goes up by more than a few percent, and it's usually lower tax rate individual that lose the most jobs, so the Gov is able to carry on in reasonable shape through the ups and downs of an economic cycle. A government that collected any major part of its revenues from tariffs would be a budgeting disaster.
And of course, ALL taxes in the economy are paid by consumers - no matter what their type. *Any* tax on a product or corporation is ultimately passed on in the product price, any tax on the consumer is obviously also paid by the consumer. This is a rule with no exceptions. The most you can ever do with tax policy is manipulate which consumers pay what percentage of governments total income.