I propose to introduce a flat tax for all sole traders with a turnover of up to € 100.000 , but really for all ! Make the flat rate a condition for registering a business. We are unnecessarily dealing with tax evasion in small businesses because it is impossible to control it 100%, the solution is not in expensive software and tax cash registers because this is a huge burden for most businesses, and besides, not everyone will have the conditions to use these cash registers! Even with the introduction of these I don't think I will ever get a bill from the hairdresser, ice-cream maker, kebab maker and I could go on and on , but with the introduction of a flat rate tax the state would in any case collect the tax and I believe at least 200% more than it does now . They have a flat rate tax in Austria and it has proved to be very effective !