""Take the tax code, for example. It’s not computer code, but it’s a series of algorithms -- supposedly deterministic -- that take a bunch of inputs about your income and produce an output that’s the amount of money you owe. This code has vulnerabilities; we call them loopholes. It has exploits; those are tax avoidance strategies. And there is an entire industry of black-hat hackers who exploit vulnerabilities in the tax code: we call them accountants and tax attorneys."
disclaimer: I have no financial interest in this author's work.