Is it permissible to lie and take a false oath to reduce or cancel an unlawful tax?

It is permissible to use stratagems to reduce or avoid taxes if the state does not need them, as a way to repel injustice. If the taxpayer needs to lie, he should use dissimulation (tawriya). If that does not work, then lying and swearing to it are permissible to prevent money from reaching those who impose taxes and use it for falsehood.