I am a bit curious, does this "Exploit all the loopholes you can find in the law and as long as you follow the letter of the law you have done your civic duty a

I am a bit curious, does this "Exploit all the loopholes you can find in the law and as long as you follow the letter of the law you have done your civic duty and moral obligations towards the society" apply only to tax laws or is that a more general view?