This is how it works in Sweden, at least for people with reasonably simple situations: You get a piece of paper saying "this is what we think you made and how m

This is how it works in Sweden, at least for people with reasonably simple situations: You get a piece of paper saying "this is what we think you made and how much taxes you should pay". Unless some reporting is wrong, you just log on to the tax website and approve it. They also keep a running tab on your tax account, if you underpay or overpay you have an interest-yielding balance that you can either correct or let sit until next year if the amount is so little it doesn't matter. And it's symmetric with respect to a surplus or deficit, unlike the IRS "if we owe you, then thanks for the zero-interest loan you gave us, but if you owe us then there will be interest and possibly penalties" scheme.