In extraordinary instances, criminal tax laws may be used to prosecute individuals whose unreported income is from illegal sources (narcotic trafficking, prostitution, smuggling, bribery).

• 在极端的情况下，税收刑事法也可以用来起诉通过非法途径（比如非法买卖毒品、卖淫、走私、受贿）取得收入并且未报税者.