Sure, a tax dodger might end up going through the garbage to remove the transactions corresponding to receipts that were thrown away from their records, but that’s at least quite a bit of effort. I don’t know where you live, but in france the government doesn’t check the garbage to find the receipt for simple groceries
Pour rappel, chaque grand parent peut donner plus de 30 000€ à chacun de ses petits enfants sans que ça soit taxé, il y a déjà de quoi pas mal les gâter !