Ms Josephine Feehily:

Sort of. I am sorry for giving such a glib answer. I disagree, respectfully. This is voluntary compliance. It is the same as any other tax. Certainly, our literature indicates what would happen, but so does the literature in respect of income tax or PAYE. People comply on a voluntary basis before we have to enforce the code. That is voluntary compliance in the context in which the law provides consequences. This phase is the same phase that occurs with any other tax in a self-assessment system when people comply. Often they comply because they do not like the alternative, but it is no different to other taxes. For tax purposes this process fits absolutely under the worldwide definition used by the OECD or any body of what constitutes voluntary compliance in a statutory-based tax context.