It depends on why you use the account ?.
If you have a real bank address, you can set up an account and activate it for less than $ 10.
If you want to use this account to buy from the Internet, some services provide this, for example ----->
https://bitify.com/auctions/download-misc/i-will-order-buy-your-ebay-amazon-paypal-card-purchases-1187210/.
If you want to get a PayPal account anonymously"100%", you lose your money