If you are a part-time player in Evony because you work a job, go to school, or just have a life outside the game…
You will want to keep a lower tax rate so your citizens don’t revolt against you. You can probably go with a tax rate of 30% which will keep you at 70% loyalty and 70% of your total population.
You will also want to build more farms if you are absent a lot. You want to make sure your army doesn’t starve. If your army starves they will desert you. I’ve had it happen and it’s not any fun! It can take weeks to build your army back.
I play a lot so I don’t have a lot of farms and I buy lots of food, but that’s because I am on Evony almost every day.