The NSRT will definitely expand the black market for all types of goods. Which is why only a 10% flat tax on income--with everyone paying and with no deductions for anything--is the only way to go.
If I was a government interested in total control, I would insist on NRST and then, continuously step up "enforcement" to catch "tax cheats."
It's just like gun control. Fail until you get the laws you want.