Voluntary compliance with the tax laws is achieved when the general public perceives that they, too, can be imprisoned like the shopkeeper down the street if they fail to properly file tax returns and pay taxes.

• 当公众认识到如果他们不如实报税并缴纳税款的话，他们也可能向街坊的商店老板一样坐牢，自觉遵守的效果就达到了。