The idea that we can rid ourselves of the IRS, a Cruz proposal, seems a bit naive to me. Even with a massive simplification of the tax code there is still a lot of money to collect and it is not going to just flow magically to the government. Records of who paid, who didn't, who paid too little, who paid to much, who was late, who was early for a hundred million returns or so is not a small taks even with that simplified tax code.
Add to that the complexities inherent in running large and varied businesses that involve large investments in product development, research, oil and mineral exploration, depreciating assets and such. Who will judge the accounting practices for these companies? Can we really simplify the business tax rules to the point where these factors are no longer important to either the government or the companies and corporations?
I don't think so at least without a huge reduction in business and corporate taxes. And that is not going to happen.
The bottom line solution will be that “We the People” need to stop expecting the government to take care of all our wants and desires right down to wiping our butts. That will take more than changes to the tax code but changes to our culture and expectations. Not an easy one but then again, I work with teens at Church so I’m an optimist at heart. I have hope and have seen indications of great things from them.