Donald Trump accused President Obama of trying to divide the country even further with his new tax increases, which he will lay out tomorrow in the State of the Union address.

FoxNews.com reported that the president will call for billions in tax increases on the wealthy – including a hike in investment tax rates -- in order to fund new tax credits and other measures that the White House claims will help the middle class.

Trump said no other nation comes close to America when it comes to the amount of taxation, suggesting that the administration look at "bringing money back" from foreign countries. 

Trump argued that the current tax system ends up encouraging companies to operate overseas.

"So much of our industry is taken away by China and so many others and a lot of that has to do with our tax policy," he said.

He was asked why the president would put forth a plan that will be a non-starter with the GOP-controlled Congress. 

"I guess he's dividing the country again. Whether it's white and black, whether it's rich and poor, middle-income, he's a divisive guy. He was supposed to be the one that brings everyone together and he brings everyone apart in actuality. He's a disaster," said Trump.

Trump then went on to elaborate on what he'll be talking about later today at the South Carolina Tea Party Convention. 

Trump agrees with Ted Cruz's argument that the Republicans need to nominate a more conservative candidate in 2016, not another mainstream Republican candidate like Mitt Romney. 

A recent CBS poll showed Romney in front among Republican voters on the question of which candidate they want to see in the race.

Trump responded that Romney would lose again for the same reasons, calling him a "nice man" who choked at the end of the 2012 campaign. 

He said over the next three or four months he will be deciding whether to run for the nomination himself. 

Watch the interview above.