Legal Obligation and Personal Integrity Are Different Questions
Taxes are first a legal question. What is owed depends on the law that applies to a person’s circumstances and the relevant tax year. A private philosophy cannot replace those requirements.
Integrity asks a different question: how do we relate to our obligations, records, declarations, and the agreements within which we act?
Someone may comply resentfully, accept the obligation as part of a shared legal system, or challenge an assessment through the lawful process while remaining committed to accuracy. Those are different ethical positions within the same legal framework.
Law determines what can be required. Personal integrity concerns how we stand in relation to what we owe, report, and contest. The two can support each other without becoming the same question.