This is nearly all true in America too (not sure about a 3 source/70% rule) but in order to get around it, the conservatives have massively underfunded the tax

This is nearly all true in America too (not sure about a 3 source/70% rule) but in order to get around it, the conservatives have massively underfunded the tax organization / auditors to the point where they basically cannot even competently audit the criminals, so the average businesses are un-audited by default.