Being a part of the Ketamine universe, I had high hopes for how this game was going to play out; even without using the exact layout of the "first" game in this series, I can say I was still pleasantly surprised with how this game turned out.
Tax Evasion takes place after Overdoses on Ketamine, and while this seems like this game would follow the same open world format of its predecessor, the developer of this game decided that a more linear storyline would play out better. In this game, you take the role of Mr. Krabs once again; this time, he's out to escape Bikini Bottom after having evaded his taxes (probably due to all the Ketamine he bought), and he must fight through hordes of tax collectors in order to arrive on his plane. The combat in this game, while still in third person, now has you make use of an AR to dispatch foes and eventually has you return to your roots with a driving sequence.
This game clearly has no bugs, and if it wasn't for the third game in this series, I would recommend this game for an award! The roads are perfectly fine, collision works *exactly* how it should (meaning your car won't flip randomly, probably), and your hitscan weapon will 100% hit every shot!
All in all, this is a series that I'm personally glad is getting more love; it's strange, meme-y, and full of Krabs (what more could you want?)
My playthrough: