Question on port matching

I may be wrong but it is my understanding for best flow that you should try to taper the intake tract from the carb to the head in a big to little scenario? Meaning the port cross section should be larger at the carb end, and taper to the intake exit to the head. The gasket makes a nice template to harmonize the intake and head. Then the port in the head should taper down ( I think it physically has to because there isn't room) but you don't want any bubbles or big spots along the way. Is this simplistic thought process correct or way off?