Related to “Tax Complexity” is the eighth-ranked small-business problem, “Frequent Changes in Federal Tax Laws and Rules.” This problem moved up seven positions, a significant jump from 15th in 2008. In the last four years, real and anticipated changes to the tax code took center stage through a number of tax changes imbedded in the new Patient Protection Affordability Care Act and the looming sunset of the Bush tax cuts and payroll tax holiday which are set to expire at the end of 2012. The unpredictable nature and often hidden changes of the tax law proves a significant burden on.
