But obviously most ownership is a simple two node thing with a single directed edge connecting the nodes. These are simple to decide if they are legal.
Tax raids are often a symptom of such legislative tradition where laws are written so as to allow authorities to apply loopholes to get their way (as opposed to loopholes for citizens or companies). In my country (Finland) there are practically none, and the tax collection procedure is very effective. This amount of control comes at a price, of course; regulation is predictable but there's a lot of it (and recently the development has been towards more and more rapid and unpredictable changes, often somewhat to do with how to apply EU regulations).
The idea that bureaucrats can make enough laws that we know exactly what action ever taken in the future is "illegal or not" is pure Orwellian.
Most things in life are legal by default. This is no different.
https://en.wikipedia.org/wiki/Everything_which_is_not_forbid...
Every time you pass a new law you have to think about how it interacts with all other current laws, and how it affects how current laws affect each other.
Passing more laws just inhibits small businesses. As said before, big businesses are able to afford the small army of accountants and lawyers to navigate the lawyers, whereas small businesses just kind of have to take it.
Sort of how the super rich are able to pay a lower tax rate than a solidly middle class family.