Current taxation is incredibly complex, and costs a fortune to administer. If it could be simplified, then the over all tax burden could be reduced.
Ideally all taxes would be scrapped bar one, which would provide the government with all the income it needs. But even for the CSSP, life isn’t as easy as that. If we could have one tax, it would be income tax rather than V.A.T. (There is no other major contender in the frame.) To have V.A.T. as the only tax would mean taxing those who can least afford it, therefore it would have to be income tax.
National Insurance is just another tax, similar to income tax but with slightly different rules, and different staff to work it out. So the CSSP will scrap it, and increase income tax to produce the same income. This will save small and large businesses a lot of time in administration, and the tax collection will be cheaper, allowing scope for a reduction in the total tax burden.
Road tax will be scrapped and a small sum added to the tax on each litre of fuel, to produce the same income. This will entirely eliminate road tax non-payment, and the cost of detecting and prosecuting this crime. It will put the burden on those who drive most, and spare those who drive only a little. It is fair, cheaper to administer, and is also a green policy.