I think they will catch it by the border, and then one has to pay tax at that time.
The other thing about high VAT and high personal taxes are complicated to explain, and will be a too long story.
But in short we do have a very expensive society (but normally we do love it though
), with a lot of welfare. Free education for all and free healthcare for all.
If you get sick, get cancer or other very expensive deceases its totally free to get threatment for everybody (even threatments for millions)(new Heart, lunges, knees etc.
), poor, rich, everybody. And if you get cancer there is a garanty that you will be in threatment very quickly(about very few weeks).
We also have some social securitysystem, even though this have been somewhat cut Down in the last 2 years, so people is more afraid now for getting unimployed with "only" 2 years security instead of previously 4 years security.
So thats why I will have to pay my tax with a smile..
(and better buy a Df to support the hospitals etc. better than with a D610...