Is it permissible to take an interest-bearing loan from a bank—one that is neither utilized nor enters into trade, but rather is placed in a bank account for repayment and to obtain tax exemption—in order to evade exorbitant imposed taxes?

The state is not permitted to impose taxes except out of necessity and according to legitimate Islamic regulations. Evasion of unlawful taxes is permissible. However, if the state stipulates taking an interest-bearing loan for tax exemption, this is forbidden and impermissible to undertake. It is permissible to resort to stratagems to waive taxes through a fictitious contract, by paying a bribe, or through mediation. The fact that the loan repays itself does not make the forbidden permissible.