“…"Economic policy" sets the following objectives in the area of tax administration: Simplify tax legislation, to amend parts of tax laws that allow ambiguous interpretation [2], simplify the tax system, reduce direct taxes, shift from direct taxes to indirect taxes in appropriate cases, reassess property tax rates, unify income tax rates, analyze the possibility of introducing an equal tax, strengthen tax revenues of municipalities, set tax revenues of the higher territorial units, ensure strict, direct, fair and effective tax collection, reduce tax evasion [44,45] and create a new system of horizontal financial equalization [39,46].…”