Single Fiscal Statement of the Individuals – A Solution of Simplifying Bureaucracy in Fiscal Field ?

Abstract

Reducing bureaucracy and corruption are aspects of tax compliance of taxpayers. Simplifyng tax fiscal statement obligations of the individuals by merging the 7 fiscal statement addressed to this category of taxpayers in a single statement seems a suitable solution for both individual taxpayers and tax administration staff.

Keywords

• single statement
• reducing bureaucracy
• fiscal simplification