Simplicity is the key as most of the tax payers are not awae about each & every law. So it is tried to make law simple so that it is easy to understand by even lay man.
But there are a lot of other things to be considered. The most major part is the people finding loop holes in the law to break it. So Law makers have to think in advance of those loopholes & plan the law such that there are minimal loopholes, that's why they have to be that much discriptive while making laws.
Also, there are some schemes or provisions launch for benefit of some sector like say donnations etc, so they have consider this also for public benefits.
Combined this make the law much complex for a layman.
Hope this meets your purpose.
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