Hear hear. Italy is a textbook example of the reason we need some form of tax office with powers to check people's finances (as much as I hate to admit it): because otherwise nobody will pay taxes yet demand ever-increasing benefits from the government that somebody else has to pay for.
Actually tax collection works quite well in Switzerland and even though tax declarations are based on self declaration (albeit based on an earning statement by the employer) tax evasion, or even - fraud is relatively low.
This is despite bank secrecy laws (which only apply in case of tax evasion, but not - fraud).
A big reason is simpleness of the tax declaration, transparency and - overall fairness of the tax code. Even though it's a rather progressive system.
selectodude, it's not cultural in the way you think. It's cultural in the way that Italians have created a perverse system in which some people don't pay much taxes and many people pay a lot. It's not cultural in the sense that the single Italian is genetically born not to pay taxes.
It's a matter of incentives for the individuals, not culture.