The fact is that tax evasion (in its more innocent as well as serious forms) is Slovenia's national sport. This is purely due to the complex and usurious tax legislation and people are clearly no longer able to fill the bottomless public pit.
A 10% flat tax rate would almost certainly make it impossible for anyone to deal with fictitious travel expenses and similar tax stunts, and it would be crystal clear to everyone how and how much tax to pay.
Is there already a theoretical model for this kind of taxation?
This proposal will probably immediately fall into the 'inappropriate' category, because it is too simple. Read more: megafotr.blog.siol.net/2011/02/06/cesar-volcja-lakota/