Imagine if you had to pay your credit card bill the way you pay your taxes.
Each month, Visa would send you a blank form. The form would instruct you to gather all your receipts, write down every purchase you had made, and calculate the total amount you owed Visa.
After you sent in your bill, Visa would check its records. If you’d forgotten a receipt and underpaid, Visa would fine you. If you’d made a big enough mistake, you’d go to jail.
Alex Mayyasi, The Stanford Professor Who Fought the Tax Lobby