This is the case in the US as well. But the US tax code is complicated and every year we take a form from our employer that declares how much tax they paid on o

This is the case in the US as well. But the US tax code is complicated and every year we take a form from our employer that declares how much tax they paid on our behalf and combine it with forms from our banks and receipts from tax deductable things like paying a mortgage, educational costs, retirement savings, donations to charity or random things like buying an electric car or solar panels, and come away with a total number we owe. Usually, since many people in the US get deductions that their employer doesn't compensate for when paying our taxes, this results in the government returning some of our money. Some people make more money from investments than their deductions cover that results in them having paid too little, and they have to send a check to the IRS. For example, in 2014 my overall graduated tax liability should have been 21%. However, due to deductions, it was 16%. I got the difference back as a refund.