There have been attempts to do the same in the US. It's blocked by two blocks; the tax preparation companies who make bank every year charging people for their services, and generally anti tax people who want the process to be painful to make people dislike taxes more.

Generally though if you just make a mistake the punishment is paying it back with some fee/interest not prison. If they think it's an intentional effort to dodge taxes though it can escalate to prison time of course.