81.   -- Develop direct-pay tax systems.

82.   -- In Toronto, a Greek-Canadian businessman who had gone out of business blamed the tax system for his failure.

83.   A few of the centers will be using a computerized tax system to prepare returns.

84.   A key component to reform is simplifying the convoluted business tax system, Delgadillo said.

85.   A foreign-investment law has been drafted, the defunct banking system is being revived and the tax system is being rethought.

86.   A new effort to streamline the convoluted Los Angeles business tax system was released Monday with an emphasis on getting more companies to pay their share.

87.   A Republican-appointed commission urged Wednesday that the federal tax system be dumped in favor of a flat tax.

88.   A study by Washington-based Citizens for Tax Justice finds that Illinois has one of the ten most regressive tax systems in the country.

89.   A weak court system, lax contract enforcement and a predatory tax system have deterred many foreign companies from entering Russia.

90.   A tax system based on voluntary payments to the government is critical, not only to raise money but also to foster democracy, he said.