In Switzerland, we pay taxes for the next year, so it can happen that you get something back if you hit a snag, or that you'll get two bills next year if you had significant increases of income (one for next year, and one to pay the difference to last year's bill now that they know what you actually earned during the year). In general they hit it fairly decently, except if they put you in a much higher income class because "we don't believe you'll be able to live with so little, so we tax you more, because we're certain that you'll need to find other sources of income anyways". To be fair, you get the money back with better interest than you'd get on the bank, but it can be really disturbing for your constrained budget... But you certainly never get back more than you paid (except maybe the interest).