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Can't figure out how to set up default tax rules

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Confugured PS 1.7, 3 countries and currencies, also tax rules (as in images attached).

The thing I don't clearly understand is that how to configure default taxes, e.g. for guests, when visitor is not logged in or registered yet.

For testing I created a Tax Rule for all countries and set it as 20%, but when browsing the shop no taxes are applied.

In configuration there is a setting for determining visitor/guest country, so I gues, based on that data, the tax scould be calculated with the Tax Rule for the determined country.




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