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Canada is starting to do that. But it’s “we think this is the situation. If that’s true, pay and move on. If that’s not true, file and pay. And don’t lie or we’ll mess you up.”
I think that’s this year. Maybe next.
In Germany the employer has to pay the taxes, the employee doesnt have to do anything. They are paid their income after tax directly
This is true in the United States as well, and IRS really doesn’t give a shit if you don’t owe them money and never file - the failure to file fee if you don’t owe is minimal. But you will lose your ability to get it refunded after 3 years.