Why does Ebay take a commission off the Actual Shipping Cost and the Taxes?

When Ebay takes a commission off the Actual Shipping Cost and the Taxes it makes selling a $10 item a waste of time. It is ridiculous that use the shipping service and print labels through Ebay's sight and then they take a commission from that. The premise of this began with people who were manipulating the listings with low item cost and outrageous shipping cost. But if I were to sell an item at $10 (vinyl record) and the shipping cost is $15 with tracking, then here's what I'm left with...

$10 (item) + $15 (shipping) + 12% taxes x 15%(approx. fees) = $5.80 takeaway and Ebay gets $4.20

This is a total commission of 42%

So the game is unfair and there needs to be better Consumer Protections Laws!

Ebay needs to target the Manipulators with high shipping costs and make them pay more fees! Make this Business Fair to those who charge the real shipping costs and are trying to sell with Value intended.

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No matter how eBay sets up fees, there will always be some items at some values for which it is just not worthwhile to sell if you are shipping retail, trying to make a profit and you value your time.