I don't think that's the definition of unfriendly country.
Unfriendly country at least they make people can't really free to use Bitcoin e.g. banks not want to accept funds which have relation with Bitcoin. The worst is a complete ban, where the citizen can't even allowed to buy and hold Bitcoin.
If the government are strict about taxes, P2P won't enough to solve the problem because you still receive the money through banks. Exchange to cash is risky though, criminals can threaten by pointing their gun on our head.
You are right but post add zero meaning to this discussion. He is not asking what unfriendly country is but asking if the tax and draconian approach of the government can lead to people using P2P that are not centralized. The thread is not about a debate of what that should be called unfriendly or friendly.