hai, i would suggest that we have a simple tax slab as in countries like philipiness, income upto say 3 lac's should be tax free and above that it should be say 10 - 15 % flat, this will make people pay tax easily and we wont have to run after back money since the tax is little everyone will pay. you will have more people willing to pay taxes and less people keeping or transfering money to swiss accounts. so we could kill two birds with one stone, think about it.