Some proposals to simplify administration and collection of income tax

Abstract

The aim of this work is to present a proposal of simplification for the emission of expenses´ vouchers to deduct for the payment of the income tax. It is proposed the deducibility across bank statements instead of electronic invoices, beside implementing the regime of cash flows for the calculation of all the contributions, not only in some taxes like it does till now and, finally it is suggested the elimination of special treatments, in their place to apply one only rate up to certain limit of income; with these measures the fulfillment would be facilitated so much on the part of the taxpayer as for the control of the part income tax authority