If you want to maximize the painfulness of paying taxes, why not just have everyone pay their income tax as a lump sum instead of the current system where employers have to withhold an estimate of an employee's tax burden and then the employee has to compute the difference between their actual tax burden and the estimate and get it fixed.
Of course, if you did that, people might try to pay taxes using their credit cards.
that's how it worked for the first thirty years or so, until Milton Friedman(!) invented withholding. the point was, surprise surprise, to provide a more reliable revenue stream for the government.
Of course, if you did that, people might try to pay taxes using their credit cards.