In the uk, most people on salary (as opposed to self-employed)don't have to do individual tax returns. Income tax is deducted at source by the employer, and tax relief on things like pension contributions are reclamed by the pension company. You only need to do a tax return if you have other sources of income or if you are self-employed.
One advantage is that for people who are employed and don't have other sources of income, the responsibility for paying the tax is the employers, not the employee's.
The US also has income tax deducted by the employer. However, most people have some other form of income, be it bank interests, investment dividends, or a second job, and there are also countless potential deductions and credits buried in our insanely complex tax code. Also, since the tax rate is graduated, the correct tax rate can only be fully calculated after a person's total income for the year is known. Consequently, the pre-paycheck deduction is only ever a rough approximation, which everyone needs to rebalance every April.
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One advantage is that for people who are employed and don't have other sources of income, the responsibility for paying the tax is the employers, not the employee's.
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Hence the appeal of the EIC/flat approach.