Countries designed their tax collection systems according to their specific needs and traditions, including prepayment or withholding of income and other taxes prior to lodgment of the income tax return and reconciliation of the actual tax payable.
The mere thought of having to take and pass a tax course before graduating would be enough to turn thousands to turn thousands of people away from pursuing a college degree. Fortunately, most degrees do not require such a course, and it's a good thi