These seem like orthogonal issues, though. Even with the most simplistic tax code conceivable (say, a flat tax) a tax authority would have to examine your self-

These seem like orthogonal issues, though. Even with the most simplistic tax code conceivable (say, a flat tax) a tax authority would have to examine your self-reported financial data and financial data relating to you reported by third parties. And if you're suspected of misrepresentation, they'd still have good reason to go rummaging through your publicly or legally accessible info to make their case. These steps appear independent of the details of the tax code.