About as easy as committing tax fraud by claiming losses from any other form of criminal activity, such as farmers burning down their barn and claiming the loss, or construction contractors claiming losses on "stolen" tools.
Also a nice way to keep profits in the hands of hard working management if those pesky shareholders fail to grant them sufficient bonuses /s
But I doubt that it could happen like that, the skillset requirements just don't have the overlap it would take.
But taking some liberties extrapolating a dark future, imagine what would happen if key persons who failed particularly hard at avoiding payment suddenly found themselves with unsolicited keys for wallets containing some amount of finder's fee. Deniable, yes, but how much would that deniability be worth in the end? If that could be the future of business computing, should we buy stocks of fax machine companies?
Could you really pull it off without some data actually missing? Perhaps, but with a big risk of discovery.
On the other hand, perhaps you are right: if you have a well established, highly authorized and maybe a bit isolated crisis intervention plan/team they should be able to initiate preventative lockdown protocols perfectly indistinguishable from the real thing, with only a very small conspiracy knowing that it was started for no good reason.
Sure. But now transfer the money from the “criminals” back to you in some untraceable way. Oh, and that’s money laundering, so additional charges on top of tax fraud.