Is there a culture of tax dodging in Taiwan?

I think that aside from the Scandinavians, nobody really WANTS to pay tax though I sort of see it as somewhat necessary if reasonable and used properly.

Think the main problem with Taiwan is the tax code which seems to really favor small business owners (like allowing them to deduct all sorts of things via 統一編號 though I think there are limits?) as well as the extreme cash culture (which prevents tracking of revenue - ie. I had to pay my kids private school tuition in cash a while back which just seemed absurd to me)

Of course, not an expert so apologize if I’m off base here…