If I'm not mistaken, closing of accounts on Binance is irreversible. So you probably can't just close and open and close and open an account as you deem convenient.

If your intention is to hide from tax authorities, then Binance is definitely not your best platform. Not only is Binance centralized and compliant to governments and their agencies, it is also keeping a set of your personal information. A mere request could mean information about you and your account, which you intend to hide, end up on your tax authority's table.

Further, just as others have pointed out, Binance retains your personal data. You agreed to this upon signing up. The minimum retention time is 5 years. It could be more.