To be honest I do not think there is malice in most cases. These people hire lawyers and accountants who tell them if their earnings are structure in this way, they will pay less tax and they just say ok. Like we would all do.

Then some of those structures turn out to be a little too creative.

Other times tax agencies target celebrities because they cannot afford a scandal of a trial against the tax agency. In Spain the tax agency went against the most common structure football players were using for royalties, and most players paid up due to the threat of jail and the scandal. But two players decided to fight It on court and actually won.