What is the ruling on giving money to a friend who works at the airport in exchange for facilitating the entry of gold from abroad and avoiding its inspection, and is this considered bribery?

If the Muslim ruler imposes taxes due to an urgent need, and the state revenues are insufficient, then it is not permissible to evade them, and the one who does so, as well as his helper, incurs sin. However, if the state revenues are squandered uselessly or on abominable acts, then a Muslim may evade these unjust taxes with the least harm.