90% of tips are probably undeclared income to the irs anyway. But if you make the dont ask don’t tell about tips official, can self employed people tip themsel

90% of tips are probably undeclared income to the irs anyway. But if you make the dont ask don’t tell about tips official, can self employed people tip themselves instead of paying self employment / payroll taxes ? Will tips still have to be declared , just not taxed , so future changes can increase tip tax compliance ?