I am sure others have had this idea, but just in case, I will share it....
Our tax system is too complex.  I have done my own taxes using tax preparation software for several years now, and I am certain this complexity is there to create work for accountants.
In my vision, perfect tax system would be a flat tax.   Not a percent, but a number.  Say $25,000.  Why is this? Well, because tax is a way for us to pay for the services government provides to us.  As far as I know those are the same for upper middle class and lower class alike.   Actually lower classes get a lot more from the government.
So what about the poor? - you ask.  Well, the poor are not all created equal.   Those at disadvantage (medical, mental, etc) of some sort should get a break in taxes as well as some assistance from public programs.  Others, should be made to work for the government to cover their tax obligations - clean streets and parks for example.
Think of your life in the country as a bus ride, why should different people pay different fees to ride?
Sure you will need some additional provisions for certain situations, but the general concept is the same: pay for service!
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