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Compliance is voluntary for paying your income taxes, just as is going the speed limit. There are laws and consequences for not following them but the responsibility is up to the individual to comply. The term 'voluntary' is the correct term applied to such a system.
Many countries make mandatory deductions from pay for their citizens. This is known as mandatory or compulsory compliance. While we have withholding tax mechanisms here in the US, it is up to the individual to compute the accuracy at the end of the year.
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