Take sting out of April 15

If you haven't done your taxes yet, you're likely in a mad dash to meet one of two deadlines: getting your tax returns postmarked by midnight tonight or filing for an extension.

You're hardly alone. An estimated 28 million U.S. taxpayers are still scrambling to prepare and file their annual returns before today's deadline, according to published reports. Among them, some 9 million taxpayers are expected to file for extensions.

No question, many Americans view April 15 with disdain. In fact, an Associated Press poll found that slightly more people preferred going to the dentist to preparing their tax forms. At least the dentist offers analgesia.

Americans universally dislike paying taxes but most understand that taxes fuel the engines of government. They help care for the less fortunate and senior citizens, provide for a common defense and help to ensure children receive a proper education. In the sense of promoting the common welfare, most people understand the need for systems of taxation.

But Americans are less charitable when they learn that their tax dollars have been abused through scandal or government subsidies to certain industries. Taxpayers expect a high degree of accountability for their "contributions" to the system, and they have little patience with government officials who have lost sight of the source of tax revenues — taxpayers.

Tax season lends itself to a great deal of introspection by politicians, economists and everyday folk. One oft-heard theme is tax simplification. Variations of the theme include filing one's taxes on a form the size of a postcard. Then there are the numerous treatises calling for a flat tax.

The challenge of reforming state and federal tax codes is that reform has to occur in a legislative process. Reform efforts ensure full employment for lobbyists of industries that now receive tax exemptions or even tax credits. If tax codes are cumbersome and confusing, part of the credit is due special interests that have carved out the best position for their particular industry or business. They're not about to give up those advantages without a fight.

This is not to suggest that tax reform is an impossibility. But it is incredibly complex, which means legislative bodies can't eat the elephant one bite at a time. Eliminating one form of taxation requires a shift to another source of tax revenue. States that don't have sales taxes often have very high property taxes. Some states have toll roads in lieu of assessing a fuel tax. Everyone pays, although the methods vary.

What does this all mean on tax day? We're all in this thing together, like it or not. While the politicians will debate the respective merits of tax reform, the best taxpayers can hope for is that the resources they provide to government are used responsibly. Seemingly, that would take a lot of the sting out of April 15.