German efficiency!
I like it, my city government sends me a statement once a month, says you owe this amount for police, that amount for fire, some other amount for sewer and water, some amount for schools. Maybe I disagree with some of the amounts, fair to discuss, that's democracy. But they don't play that idiotic game the feds do, you owe a certain amount, if you guess it correctly, or if you on purpose short it but we don't catch you at it, then nothing happens. But if we randomly catch you getting it wrong then we fuck with you. I hate that.