The attitude demonstrated by Felix in the attached picture is the essence of taxes.  Note that if taxes were simple, there would not be so many opportunities to discuss, deliberate, and practice our minds. Development of interpersonal relations would suffer. However, if other accounting problems did not take so much or our time, then ? we could devote even more time to taxes. Everything is possible!  Let?s imagine that with an expert system accessible online we could make a cash flow statement four times faster than usual. Look, how much more time is left for real brain exercises ?