[specialist]

There's always stragglers, hold outs, conscientious objectors, cheats, freeloaders, randos, or whatever.

Just think of them as "overhead".

Spend a little on "enforcement", because rules are important. Call it audits, compliance, metrics, or whatever.

But not more than would be saved without enforcement. Because diminishing returns.

And at some tipping point, ratcheting up cost of compliance backfires, leading to more cheating.

So strive for some happy equilibrium. So that the general population (taxpayers) feel the system is reasonable, if not exactly fair, and overall friction is minimized.