PayPal Business/Merchant Account Question

Hi there,

a while back I created a couple of SEO service reselling sites (churn & burn) and they worked quite well for me. Back then I was using my private PP account.
Today, I've got a PP business account (or merchant account, I don't know the correct translation).

However, my reselling earnings right now are rather small and I'm wondering if I should be using a private (non merchant) PayPal account to avoid fees + tax reports.
Or in other words - is there any risk if I keep using my merchant account (and vice versa - using a private PP account for this)? Does PayPal report to local/national tax offices in the countries where the account holders are located?

As far as my knowledge is concerned, business account means less fees to PayPal if your transactions go past $3k and beyond.

I have been using the business account and if there are no earnings, nothing happens. In other words, there is no risk even you are an individual/business account holder. Your earnings will be recorded and will be linked to your SSN no matter what type of account you use.