What if income tax were replaced by a voluntary contribution, or a tiny, tiny deduction of whatever money was in the bank automatically each month?
Its quite inefficient to keep track of all expenses and this and that and the other and then wade through the whole thing, particularly when your tax is either a tiny amount or you actually end up getting refunds on your TDS. I have consistently paid more to the accountant than the country. I bet there are more like me. Those with huge taxes are a tiny fraction of the tax-paying population. Most of us end up working with quite small amounts.
The accountants freed up could be put to far better use in doing creative things for the economy than tallying travel expenses and dinner bills.