I think creating default Tax payable account is correct. Otherwise it goes to Suspense and then people are confused why so many amounts are in suspense and it’s difficult to tell because when you click on the transaction, it’s not obvious until you connect the dots and realize the amounts in Suspense are tax amounts. I’ve noticed this struggle on the forum several times already.
So, Tax payable or whatever this default account is called, should exist.
However, what I’m thinking is that this account should not be available for manual entries. The moment you need to clear this account, you should create custom balance sheet account and edit your tax codes so they redirect to your custom balance sheet account. But this doesn’t have to be done on day 1 of using Manager. It can be done many months after using Manager.
What we are doing here is to make Manager useful as soon as possible with as little as possible up-front configuration. Basically defaults are good until you outgrow them one way or another.
So let’s think of Tax payable as semi-Suspense account.
The same principle could be used in other modules.