[koyote]

> Sure you can challenge it, but I prefer the default to be that the citizen files taxes and the government can tally up the proposed taxes against the data they have and either accept or challenge it.

But why? Both have the same outcome but one is more work and costs more as well as has a greater chance of you getting it wrong and being fined in the process.

Would you also prefer supermarkets to make you calculate the total amount you owe when you get to the cashier, making sure you applied all promotions and frequent shopper deductions manually?