What is the ruling on opening a commercial shop with a license in the name of a citizen, then removing the citizen's name from the licensing system to avoid them being denied employment and to evade taxes?

It is permissible for a citizen to lease a license, because it is an intangible right that can be compensated for, unless it involves deception, fraud, or disobedience to the ruler. As for the questioner's work in the shop by leasing the license, the original ruling is prohibition due to its violation of the law. However, it is permissible for him to do so in cases of dire necessity that lead to ruin or extreme hardship, and the sin remains upon the lessor.