Have you worked for a living yet? Serious question.
To a degree yes, but not in the way you mean.
But that shouldn't matter. I get that thereare specific situations where it might acceptable for the business owner to "work the system" - just as there situations where stealing would be ethically acceptable. But both of us know that this isn't the case relevant to everythig connected to the Panama papers.
For some humans, in some contexts it might be "natural". But claiming that tax evasion is human nature ignores the multitude of practices that were much more the norm in other times or cultures than tax avoidance today and could've easily been described as "just being part of human nature".
Also, even if it would be human nature it wouldn't mean that it would be ethical automatically.
