Technically speaking, you're referring to a consequentialist perspective, not a utilitarian one, per se. Consequentialist is opposite of "deontological" or "duty-based" perspective. A compatibilist perspective merges the two, noting that there are no differences that cannot be reconciled under normal circumstances, and that only lifeboat circumstances contain irreconcilable differences of approach. Just my .02
RE: [STATISM] Is it Morally Wrong to Evade Taxes?