The US has one of the worst if not worst tax codes in the world and especially for business. Plus the simple fact remains, businesses only collect taxes, if they have not sent them in then all they have done is not sent the money every supplier, customer, employee, and shareholder, has paid as a tax.<p>Indirect taxes are the big slight of hand that all governments use to keep their people from knowing just how large of a tax burden they truly have. The US went further with withholding taxes.