The point of departure of members of the Ben-Bassat Committee was to create a balanced reform in terms of the State budget. In our opinion, no real reform can be made without the participation of the Ministry of Finance. A real reduction in the tax burden cannot be created from thin air. Restricting the role of government in the reform to that of a mere broker will not reduce the tax burden, but rather will raise it, since undoubtedly the administrative mechanism will grow and have to be financed by the taxpayer. A real tax reform would have to tackle the black money problem in order to expand the tax base rather than issue a series of decrees which raise the tax burden of the general public. The article explains the dynamics characterizing tax laws and presents problematic points in the committee’s decisions as well as possible solutions.
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