Nha, in Mexico we follow a similar system, except for some people the tax filing is every month. So they spend 3 or 4 days a month paying their taxes. I am an unregistered lumpen, so I don't pay income or payroll tax. And this it doesn't affect me. This is the situation for most people. But I tried to start a small business a few years ago, and the process to register for taxes was so bizantine I gave up. Mind you, this was during the pena nieto regime when they came up with a simplified mode for small business, it was way worse before, and I hear it is much more complicated now.