Mr THOMAS NARTEY
Since, most of the countries who have introduced the Value Added Tax system, to replace the dreaded sales tax have all met with stiff opposition from the other side of parliament as well as the populace at large (all due to ignorance). Is there no neutral, independent Economic institution eg the CPA, to get the two presidential aspirants (who are all preaching for change) to get them to make a commitment to support a change in this direction and also to reduce the complexity of your 66000 page, internal revenue law by codifying it for simplicity sake ?

Your question is more politics than accounting/economy. Whatever the merits and simplicity of a VAT/GST, there are powerful vested interests (tax attorneys and the IRS come to mind!) who would resist simplifying the labyrinthine tax code. "Should Bill Gates and Warren Buffett pay the same tax on their necessary purchases as you?" is a powerful, if somewhat inaccurate, sound bite.