Tax experts say simplifying the tax system would make it easier for both big and small companies to do business in Ireland.
A raft of international tax reforms has been introduced over the last ten years, and the Government has not used the opportunity to delete some of the unnecessary rules, according to Paraic Burke, Head of Tax at PwC Ireland.
"There is an opportunity to look to see do we need the same level of forms to be filled out by smaller companies as larger companies," Mr Burke told Morning Ireland.
He points to the Corporate Tax Return, which was once eight or nine pages, and is now over 60 pages. It has doubled in size over the last five years.
"That form has to be filled out by all companies," he said. "Could they look at streamlining that for smaller companies? Are all the rules relevant to them? They're not, so they could look at that firstly."
The Head of Tax at PwC also said simplifying tax reliefs such as the R&D tax credit and the Employment Investment Incentive Scheme would make them more accessible.
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"If you have got a small company that might get a relief of €50,000 but it might cost them €30,000 between their own admin costs to claim that relief, it doesn't make sense for them to claim that relief. If they made it simpler, more people would claim the relief.
"Same with EIIS, very complex rules for a potential benefit. Some companies ask if it is really worth it," he said.
The issue is not uniquely Irish. There is a "decluttering" of tax rules movement globally.
Mr Burke says there is an opportunity for Ireland to take a lead in the whole area of tax simplification.
"There has been a lot of change over the past 10 years but there is probably going to be a lull in terms of international tax reform, and now is the time to strike and be seen to be a good place to do business," he added.
