Even if a flat tax rate would impact payments in 2012, 48 percent of business owners say they would not prefer one while 27 percent say they would prefer one and another 25 percent say they are indifferent, according to a recent survey by the Small Business Authority.

The survey also shows that 57 percent of respondents say they would rather pay the same tax amount and would be willing to receive the same or fewer government services instead of paying a more in tax and receiving more government services. Another 55 percent of respondents say they do not completely understand all aspects of their tax returns.

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