Flat-Rate Lump Sum for Income Tax, Social, and Healthcare Contributions

This proposal suggests that each self-employed taxpayer, on a voluntary basis, can opt to pay all three contributions—income tax, social security, and healthcare—in one monthly lump sum. This system would simplify the process by eliminating the need for detailed accounting or the submission of separate returns for social and healthcare contributions. Already implemented in some EU countries, such as Czech Republic for example.