Playing poker using proxy and paying taxes? (Italy, Spain, US, any.)

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If the country makes it illegal (or at least one won't be connected) to play poker online and one still does, using a proxy, and pays taxes from winnings. Is that legal? Doesn't look like it to me. Like a drug dealer would start to pay taxes, I don't think it works. Though in the poker case it may not be illegal to use a proxy/play at a site that needs one, but I think it is as what's the point of that law if it's legal to go around it.

This is a global question, though I am thinking about Italy and Spain specifically where it's not necessarily legal to play poker other than under e.g. Europoker and the next year at any place that those countries will give a license to, and what I saw from the latest news there's Party Poker, Paradise Poker, Ladbrokes, William Hill, but that's all I saw mentioned.

The problem is that I am not playing and won't play at any of those. I am playing at Canada and Caribbean licensed places; the only positive thing on that list is the Paradise Poker as it's licensed in Costa Rica, while the rest are all EU-sites. I have doubts if a site like PokerStars will happen as as far as I saw they would need to pay 3% taxes from all of their winnings to get to Italy, and then another 3% to get to Spain, though that may still be worth it

- it's at least to a site that does not allow US players, while sites that have Spanish, Italian, French etc. players already (who do not generally pay taxes from their non-EU winnings, if any, as it's just a hobby for them and as long as they get the money out without red flags they don't need to pay any taxes from it) may not need to pay any 3% to any state.