According to politicians, small businesses are the engine of job growth, and it is for sure an engine, but to be honest – that is tax underpayment.

There is a gap between the amount that Internal Revenue System actually collects and the amount that it should collect, and that is called, a tax gap, which is roughly calculated to be around $350 billion for the last year.

Why is it like that? There are three reasons – tax-payers that do not file their incomes; tax-payers who file, but do not pay; and tax-payers, who file and lie, and they are the biggest group.