Nope it's not.

Look, most of the taxes are paid by the people, do you think the billionaires are gonna spare a dime? Where UBI is needed, there's most likely an entire population of working class that's not generating any tax revenue, and is a net negative for the government. And tax money isn't just meant to be distributed to the people, it's for also maintaining infrastructure and building new ones. You realise how much of burden would UBI be on the government? Do you think they can still maintain roads and fund libraries/universities if most of their treasury is being spent on paying people an income?

I don't think UBI is practical at all. Ground reality is, even governments have finite resources. We genuinely need better plans than just relying on UBI as solution.