Why is is Significant tax reform is normally very difficult?

Significant tax reform is typically challenging due to the complex nature of tax systems, which involve various stakeholders with differing interests, including individuals, businesses, and government entities. Additionally, tax reforms often face political resistance, as changes can disrupt established benefits or create winners and losers among constituents. Furthermore, the potential economic implications and uncertainties surrounding reform proposals can lead to cautious legislative approaches, making consensus harder to achieve.