My take: filing taxes is a personal responsibility and not doing it us illegal. It should be up to the appropriate agencies to investigate and up to the individual to face consequences if they don’t. But instead they try to structure it into everything removing the personal responsibility and the consequences, and the whole lesson of personal responsibility gets removed, which is probably why taxes exist in the first place.
I think a good study would be tipping and how most people still do it in the states despite it not being required.