Create a Single Tax rate with out deductions for all individuals above the poverty level and corporations

The present Income Tax structure violates a basic principles of law that 1.citizens should be able to understand and comply with the law 2.that it should not be uniform in its application.The present system with all it's loop holes ,deductions, special provisions is no longer comprehensible or fair.Corporations having billions of dollars of income pay little or nothing as well as the ultra rich. Middle income citizens are paying 33%.This also costs the government an excessive amount to collect and administer . A single rate tax would be an approprate solution.