Set tax rate based on % of income and only allow businesses to deduct any expenses other than employee wages.

Businesses should not have any more benefits than the general public. The general public is not allowed to deduct expenses such as "entertainment", "vehicles", cost related to maintaining their home (electrical, gas, rent, etc.) so why should businesses be allowed too? What you spend your income on is up to you. Businesses should be allowed to only deduct expenses related to employee's. (Salary and benefits). Close the IRS and set up a "Tax Collection" department. Save money on no more investigations at tax payer dollars. General contracts and all employees deductions are sent by the employer to the "tax collection department".