Why is residence tax collection the way it is?

The way that residence tax is collected has always struck me as weird. There's no withholding of taxes, and instead you must pay the tax for the previous year in installments (potentially via special collection)

Why is the system like this?

Have there been any proposals to switch it to a withholding model instead?

Edit: my question is specifically about why they have two separate systems for collecting income taxation including from your paycheck if using special collection, when on the surface it seems like they could just as easily have one. Presumably there is a historical reason for this, so I'm curious what it is.

by litte_improvements

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