MOST businesses coming to find the tax system complex, burdensome and prone to corruption speaks of the sorry state of the system. A Centre for Policy Dialogue study shows that 57.1 per cent of businesses perceive bribery as commonplace in tax-related interactions while 59.4 per cent of them find difficulties in compliance. Most businesses also find the system complex and troublesome. The report says that the National Board of Revenue is faced with a range of challenges related to management, organisation and capacity, contributing to issues such as tax fraud and avoidance. The report says that the current value-added tax management processes are largely manual and administratively intensive, which has led to corrupt practices. Unless proper mo